In the Matter of the Transfer Tax upon the Estate of James Jourdan, Deceased. Emma Jourdan, Individually and as Executrix, Appellant; The Comptroller of the State of New York, Respondent

Order of Appellate Division reversed and decree of surrogate affirmed, with costs in both courts, on opinion of Jenks, P. J., below. Concur: Cullen, Ch. J., Gray, Werner, Willard Bartlett, Hiscocic, Chase and Collin, JJ.