Opinion
Argued March 14, 1972
Decided April 27, 1972
Appeal from the Appellate Division of the Supreme Court in the Second Judicial Department, OTTO C. JAEGER, S.
William W. Owens for appellant.
Max Kuperman and Saul Heckelman for respondent.
Order affirmed, with costs, to the State Tax Commission payable out of the estate, on the opinion at the Appellate Division.
Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.