Opinion
Argued October 7, 1927
Decided October 25, 1927
Appeal from the Supreme Court, Appellate Division, Third Department.
Henry Hetkin for appellant.
Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for respondent.
Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in the Appellate Division and this court, on authority of People ex rel. N.Y. Title Mortgage Co. v. State Tax Comm. ( 220 App. Div. 396; affd., 245 N.Y. 603).
Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN, KELLOGG and O'BRIEN, JJ.