Case Name: 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.)
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1941-11-19
Citations: 287 N.Y. 613
Docket Number: 
Parties: 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.)
Judges: 
Reporter: New York Reports
Volume: 287
Pages: 613–614

Head Matter:
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.
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.

Opinion:
Order affirmed, without costs; no opinion.
Concur: Loughran, Finch, Lewis, Conway and Desmond, JJ. Dissenting: Lehman, Chi J., and Rippey, J.