58 N.E.2d 729

In the Matter of the Estate of GEORGE L. BOURNE, Deceased. STATE OF FLORIDA et al., Appellants; STATE TAX COMMISSION OF THE STATE OF NEW YORK et al., Respondents.

Court of Appeals of the State of New York.Argued October 9, 1944
Decided November 16, 1944

Appeal from the Supreme Court, Appellate Division, Second Department, MILLARD, S.

Robert P. Smith, Ione P. Barrett and John H. Wahl for State of Florida, appellant.

Burton C. Meighan, Jr., and Hunter Meighan for Kay Bourne Walker and Frances Bourne Clarke, appellants.

Ralph A. McClelland, Thomas F. Croake and Silas S. Clark,
Special Guardian for Lewis Howard Williams, Wesley Francis Williams and Michael Clark, Infants, appellant.

Page 786

Mortimer M. Kassell and Herman Cohen for State Tax Commission, respondent.

Order affirmed, with costs to all parties filing separate briefs payable out of the estate. No opinion.

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

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