Case Name: William Harman Black, Plaintiff, v. Mark Graves and Others, Individually and as Members of and Constituting the State Tax Commission, and the State Tax Commission, Defendants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1939-05-24
Citations: 257 A.D. 176
Docket Number: 
Parties: William Harman Black, Plaintiff, v. Mark Graves and Others, Individually and as Members of and Constituting the State Tax Commission, and the State Tax Commission, Defendants.
Judges: 
Reporter: Appellate Division Reports
Volume: 257
Pages: 176–188

Head Matter:
William Harman Black, Plaintiff, v. Mark Graves and Others, Individually and as Members of and Constituting the State Tax Commission, and the State Tax Commission, Defendants.
Third Department,
May 24, 1939.
John W. Davis [J. Paschall Davis and Francis Shackelford of counsel], for the plaintiff.
John J. Bennett, Jr., Attorney-General [Joseph M. Mesnig, Assistant Attorney-General, of counsel], for the defendants.
Robert Abelow, for the executors of the Estate of Edward J. Byrne, deceased, amicus curiee.

Opinion:
The court renders judgment in favor of the defendants.
Hill, P. J., Bliss and Heffernan, JJ., concur; Bliss, J., in an opinion; Heffernan, J., in result for reason stated in memorandum; McNamee, J., dissents with an opinion, in which Crapser, J., concurs.