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In the Matter of the Transfer Tax upon the Estate of WILLIAM D. BURNHAM, Deceased. JOSEPH D. TOMLINSON et al., as Executors, Appellants; STATE TAX COMMISSION, Respondent.

Order affirmed, with costs; first, second and fourth questions certified answered in the negative; third question certified answered in the affirmative. Question No. 1 is answered simply as applicable to the particular facts of this case; no opinion.

Concur: HISCOCK, Ch. J., HOGAN, CARDOZO, POUND, McLAUGHLIN, CRANE and ANDREWS, JJ.

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MATTER OF BURNHAM
(Jul 13, 1923)