Opinions. 372. Mark Graves, John J. Merrill and John P. Hennessey, as commissioners constituting State Tax Commission of State of New York vs. Marion Brown Elliott, Horace F. Phelps, City Bank Farmers Trust Company, et al., etc., on writ of certiorari to surrogates' court of county of New York, State of New York; May 29, 1939. n. p.