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In the Matter of the Estate of EMMA C. RUEFF, Deceased. STATE TAX COMMISSION, Appellant; WILLIS M. STAUBUS, as Ancillary Administrator of the Estate of EMMA C. RUEFF, Deceased, Respondent.

Appeal dismissed, with costs. A constitutional question is not solely presented. The case could have been, and was, decided upon the construction of a statute. (Civ. Prac. Act, § 588, subd. 1.) No opinion.

Concur: CRANE, Ch. J., O'BRIEN, HUBBS, LOUGHRAN and RIPPEY, JJ. Taking no part: LEHMAN and FINCH, JJ.

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MATTER OF RUEFF
(Mar 9, 1937)