Majority
— Judgment affirmed, with costs. Memorandum: We concur in the reasoning of the opinion of the Court of Claims, and place bur 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-Mclnnerny 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.) Present — Sears, P. J., Crosby, Lewis, Taylor and Dowling, JJ. [ 169 Misc. 703 .]
Cases cited
- Terminals & Transportation Corp. v. State 169 Misc. 703 p. 1028