
    The People of the State of New York ex rel. United Hotels Company of America, Respondent, v. State Tax Commission of the State of New York et al, Appellants.
    
      Tax — corporations — exemption of holding corporation from license and franchise taxes.
    
    
      People ex rel. United Hotels Company of America v. State Tax Commission, 208 App. Div. 754, affirmed.
    (Argued September 29, 1924;
    decided October 14, 1924.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 31, 1924, which reversed a determination of the State Tax Commission assessing against relator a license tax under section 181 of the Tax Law based on business for year ending October 31, 1918; a franchise tax upder section, 182 of the Tax Law, based on business for year ending October 31, 1918, and a franchise tax under section 209 of the Tax Law, based on business for year ending December 31, 1918. The Appellate Division held that relator, as a holding corporation, was exempt from such taxes under section 210 of the Tax Law.
    
      Carl Sherman, Attorney-General (C. T. Dawes of counsel), for appellants.
    
      Alfred W. Gray for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Cardozo, Pound, McLaughlin, Crane and Andrews, JJ. Absent: Lehman, J.  