FIDELITY UNION TRUST COMPANY, AS EXECUTOR AND TRUSTEE, 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 — Parker, Lloyd, Bodine, Donges, Dear, Wells, JJ. 6.

For modification — Heher, WolesKeil, Raeeerty, JJ. 3.