Case ID: ny_294/html/0811-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of Madison Avenue Offices, Inc., Appellant, against Rollin Browne, et al., Constituting the State Tax Commission, Respondents.
    Argued April 10, 1945;
    decided May 24, 1945.
    
      Harold J. Treanor and Morway Picket for appellant.
    
      Nathaniel L. Goldstein, Attorney-General (Wendell P. Brown and Orrin G. Judd of counsel), for respondents.
   Order affirmed, with costs. The challenge of the validity of the statute and of the determination of the State Tax Commission under the Constitution of the United States is based on the same grounds as the challenge in Matter of MacDonald v. Browne (294 N. Y. 263), decided herewith. The court has necessarily considered and determined the constitutional questions raised by the appellant. No opinion.

Concur: Lehman, Ch. J., Loughran, Lewis, Conway, Desmond, Thacher and Dye, JJ.