Opinion
June 28, 1939.
Present — Sears, P.J., Crosby, Lewis, Taylor and Dowling, JJ. [ 169 Misc. 703.]
Judgment affirmed, with costs. Memorandum: We concur in the reasoning of the opinion of the Court of Claims, and place our affirmance on the authority of Electric Bond Share Co. v. State of New York ( 249 App. Div. 371; affd., 274 N.Y. 625); Hudson Manhattan R.R. Co. v. State of New York (227 id. 233); People v. Duffy-McInnerny Co. ( 122 App. Div. 336; affd., 193 N.Y. 636), and Phelps-Stokes Estates, Inc., v. Nixon (222 id. 93). All concur. (The judgment is for claimant on a claim against the State for stock transfer tax illegally paid.)