The opinion
304 N.Y. 651 (1952)
Oscar J. Brown, Respondent,
v.
New York State Tax Commission, Appellant.
Court of Appeals of the State of New York.
Argued June 2, 1952.
Decided July 15, 1952
Nathaniel L. Goldstein , Attorney-General ( John C. Crary, Jr. , and Wendell P. Brown of counsel), for appellant.
Oscar J. Brown, respondent in person.
Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.
Order affirmed, with costs. Question certified answered in the affirmative. No opinion.