| NY | Jul 19, 1944
Order affirmed, with costs to all parties appearing separately, payable out of the estate. No opinion. *709
Concur: LOUGHRAN, RIPPEY, LEWIS, CONWAY, DESMOND and THACHER, JJ. LEHMAN, Ch. J., dissents only in respect to that part of the decree which provides that tax credits should not be apportioned solely to the donees, but should be deducted from the total amount of the Federal estate tax and apportioned to all of the persons sharing by any form of the transfer.