Case Name: The People of the State of New York ex rel. Samuel M. Cowan, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1940-10-18
Citations: 284 N.Y. 628
Docket Number: 
Parties: The People of the State of New York ex rel. Samuel M. Cowan, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents.
Judges: 
Reporter: New York Reports
Volume: 284
Pages: 628–629

Head Matter:
The People of the State of New York ex rel. Samuel M. Cowan, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents.
Argued October 4, 1940;
decided October 18, 1940.
William F. Kennedy and Edwin S. Cohen for appellant.
John J. Bennett, Jr., Attorney-General (Joseph M. Mesnig of counsel), for respondents.

Opinion:
Order affirmed, with costs. The distributions in question were dividends within the meaning of subdivision 8 of section 350 of the Tax Law. No opinion.
Concur: Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ. Taking no part: Lehman, Ch. J.