Opinion
Argued April 10, 1945
Decided May 24, 1945
Appeal from the Supreme Court, Appellate Division, Third Department.
Harold J. Treanor and Morway Picket for appellant.
Nathaniel L. Goldstein, Attorney-General ( Wendell P. Brown and Orrin G. Judd of counsel), for respondents.
Order affirmed, with costs. The challenge of the validity of the statute and of the determination of the State Tax Commission under the Constitution of the United States is based on the same grounds as the challenge in Matter of MacDonald v. Browne ( 294 N.Y. 263), decided herewith. The court has necessarily considered and determined the constitutional questions raised by the appellant. No opinion.
Concur: LEHMAN, Ch. J., LOUGHRAN, LEWIS, CONWAY, DESMOND, THACHER and DYE, JJ.