Lowitz v. Graves — 287 N.Y. 613

Majority

p. 613

In the Matter of Elick Lowitz et al., Individually and as Copartners under the Firm Name of E. Lowitz & Co., Appellants, against Mark Graves et al., Constituting the State Tax Commission, Respondents. (2 Proceedings.)

Argued October 10, 1941;

decided November 19, 1941.

p. 614

Benjamin M. Kaye and Arthur Kahr for appellants.

John J. Bennett, Jr., Attorney-General (John C. Crary, Jr., and Wendell P. Brown of counsel), for respondents.

Order affirmed, without costs; no opinion.

Concur: Loughran, Finch, Lewis, Conway and Desmond, JJ. Dissenting: Lehman, Chi J., and Rippey, J.