Case Name: In the Matter of Guardian Life Insurance Company of America, Petitioner, against Alger B. Chapman et al, Constituting the Tax Commission of the State of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1950-01-11
Citations: 276 A.D.2d 933
Docket Number: 
Parties: In the Matter of Guardian Life Insurance Company of America, Petitioner, against Alger B. Chapman et al, Constituting the Tax Commission of the State of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 276
Pages: 933–934

Head Matter:
Third Department,
January, 1950.
(January 11, 1950.)
In the Matter of Guardian Life Insurance Company of America, Petitioner, against Alger B. Chapman et al, Constituting the Tax Commission of the State of New York, Respondents.

Opinion:
Foster, P.. J., Heffernan, Brewster and Coon, JJ., concur; Bergan, J., taking no part. [See ante, p. 88.]