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People ex rel. Cowan v. Graves

284 N.Y. 628 Court N.Y. Decision date 1940-10-18 English

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p. 628
The People of the State of New York ex rel. Samuel M. Cowan, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents.
Argued October 4, 1940;
decided October 18, 1940.
p. 629
William F. Kennedy and Edwin S. Cohen for appellant.
John J. Bennett, Jr., Attorney-General (Joseph M. Mesnig of counsel), for respondents.

Order affirmed, with costs. The distributions in question were dividends within the meaning of subdivision 8 of section 350 of the Tax Law. No opinion.

Concur: Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ. Taking no part: Lehman, Ch. J.