FIDELITY UNION TRUST COMPANY, AS EXECUTOR AND TRUSTEE, ETC., RESPONDENT, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, APPELLANT

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Perskie in the Supreme Court. For affirmance — Pakkeb, Lloyd, Bodine, Donges, Deab, Wells, JJ. 6.

For modification — Hbheb, WolesKeil, Raeeebty, JJ. 3.