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In the Matter of the Estate of William E. Benjamin, Deceased. STATE OF CONNECTICUT et al., Appellants; NEW YORK STATE TAX COMMISSION, Respondent.

Order affirmed, with costs to all parties appearing separately and filing briefs, payable out of the estate. There is evidence to support the finding "that Mr. Benjamin never abandoned his domicile in this State." We pass on no other question. No opinion.

Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, LEWIS, CONWAY and DESMOND, JJ.

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MATTER OF BENJAMIN
(Jul 29, 1942)