Case Name: The People of the State of New York ex rel. Joseph B. Mayer, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission of the State of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1926-09
Citations: 217 A.D. 803
Docket Number: 
Parties: The People of the State of New York ex rel. Joseph B. Mayer, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission of the State of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 217
Pages: 803–804

Head Matter:
The People of the State of New York ex rel. Joseph B. Mayer, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission of the State of New York, Respondents.

Opinion:
Per Curiam.
The error in the opinion as to the amount paid on the purchase price was immaterial. The record shows that thirty per cent was paid during the year 1919. However, it was the year during which such payments were made, and not the amount thereof, that this court regards as decisive. The motion for a reargument is denied. Motion denied.