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.
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.