Decree affirmed, with costs. (See Matter of Flatbush Gum Co., Inc., 73 F. [2d] 283; Matter of Browning, King & Co., 79 id. 983; Matter of Messenger's Merchants Lunch Booms, Inc., 85 id. 1002; Reinecke v. Gardner, 277 U. S. 239; Sawtell v. Commissioner of Internal Bevenue, 82 F. [2d] 221, and Helvering v. Bowen, 85 id. 926.) All concur. (The decree dismisses a claim by the State to recover sales tax on the sale of a stamp collection.) Present — Sears, P. J., Edgcomb, Crosby, Lewis and Cunningham, JJ.