Majority
p. 800The People of the State of New York ex rel. Frederick W. Bass and Another, Relators, v. M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents.
Motion for leave to appeal to the Court of Appeals granted and the following question certified: “Were the payments made under the seventh clause of the partnership agreement of George C. Lee & Company income to the Lee estate and, therefore, deductible from the partnership income in calculating the distributive shares of the surviving partners upon which they must pay income tax?- ” Present — Cochrane, P. J., Van Kirk, Hinman, McCann and Davis, JJ.