Case Name: The People of the State of New York ex rel. Frederick W. Bass and Another, Relators, v. M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1926-11
Citations: 218 A.D. 800
Docket Number: 
Parties: The People of the State of New York ex rel. Frederick W. Bass and Another, Relators, v. M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 218
Pages: 800–800

Head Matter:
The People of the State of New York ex rel. Frederick W. Bass and Another, Relators, v. M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents.

Opinion:
Motion for leave to appeal to the Court of Appeals granted and the following question certified: "Were the payments made under the seventh clause of the partnership agreement of George C. Lee & Company income to the Lee estate and, therefore, deductible from the partnership income in calculating the distributive shares of the surviving partners upon which they must pay income tax?- " Present — Cochrane, P. J., Van Kirk, Hinman, McCann and Davis, JJ.