Opinion
Submitted June 22, 1927
Decided July 20, 1927
Appeal from the Supreme Court, Appellate Division, Third Department.
Edward H. Pattison, Joseph F. McCloy and John L. McMaster for appellants.
Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for respondents.
Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in all courts, on opinion in Smith v. Loughman ( 245 N.Y. 486).
Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN, KELLOGG and O'BRIEN, JJ.