| NY | Jul 20, 1927

Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in all courts, on opinion inSmith v. Loughman (245 N.Y. 486" court="NY" date_filed="1927-07-20" href="https://app.midpage.ai/document/smith-v-loughman-3579867?utm_source=webapp" opinion_id="3579867">245 N.Y. 486).

Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN, KELLOGG and O'BRIEN, JJ. *650

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