Case Name: The People of the State of New York ex rel. Samuel A. Nash et al., Individually and as Executors of Samuel Y. Nash, Deceased, Appellants, v. Michael J. Loughman et al., Constituting the State Tax Commission, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1927-07-20
Citations: 245 N.Y. 649
Docket Number: 
Parties: The People of the State of New York ex rel. Samuel A. Nash et al., Individually and as Executors of Samuel Y. Nash, Deceased, Appellants, v. Michael J. Loughman et al., Constituting the State Tax Commission, Respondents.
Judges: 
Reporter: New York Reports
Volume: 245
Pages: 649–649

Head Matter:
The People of the State of New York ex rel. Samuel A. Nash et al., Individually and as Executors of Samuel Y. Nash, Deceased, Appellants, v. Michael J. Loughman et al., Constituting the State Tax Commission, Respondents.
(Submitted June 22, 1927;
decided July 20, 1927.)
Edward H. Pattison, Joseph F. McCloy and John L. McMaster for appellants.
Albert Ottinger, Attorney-General (Henry S. Manley of counsel), for respondents.

Opinion:
Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in all courts, on opinion in Smith v. Loughman (245 N. Y. 486).
Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O'Brien, JJ.