Citation Codes Equivalent Citations citation codes Attorney(S) Edward H. Pattison, Joseph F. McCloy John L. McMaster for Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. SAMUEL A. NASH et al., Indi v. dually and as Executors of SAMUEL Y. NASH, Deceased, Appellants, 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.