
    In the Matter of Jules Backman, Appellant, against Spencer E. Bates et al., Constituting the Tax Commission of the State of New York, Respondents.
    Argued April 16, 1953;
    decided July 14, 1953.
    
      Sol Ringel for appellant.
    
      Nathaniel L. Goldstein, Attorney-General (John G. Crary, Jr., Wendell P. Brown and Robert W. Bush of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur; Lewis, Ch. J., Conway, Desmond, Dye, Fuld and Fboessel, JJ. Taking no part; Van Voobhis, J.  