Case Name: The People of the State of New York ex rel. James B. O'Keefe, Relator, v. Mark Graves and Others, as Commissioners Constituting the State Tax Commission of the State of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1937-12-29
Citations: 253 A.D. 91
Docket Number: 
Parties: The People of the State of New York ex rel. James B. O’Keefe, Relator, v. Mark Graves and Others, as Commissioners Constituting the State Tax Commission of the State of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 253
Pages: 91–95

Head Matter:
The People of the State of New York ex rel. James B. O’Keefe, Relator, v. Mark Graves and Others, as Commissioners Constituting the State Tax Commission of the State of New York, Respondents.
Third Department,
December 29, 1937.
Daniel McNamara, Jr. [William J. Calise and Israel I. Davidson of counsel], for the relator.
John J. Bennett, Jr., Attorney-General [Joseph M. Mesnig, Assistant Attorney-General, of counsel], for the respondents.

Opinion:
Determination annulled, with fifty dollars costs and disbursements.
Relator is the regularly retained attorney for the Federal Home Owners' Loan Corporation. His salary is not subject to tax under New York ex rel. Rogers v. Graves (299 U. S. 401).
Hill, P. J., McNamee and Bliss, JJ., concur; Crapser, J., dissents, with an opinion in which Heffernax, J., concurs.