
    The People of the State of New York ex rel. Samuel M. Cowan, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents.
    Argued October 4, 1940;
    decided October 18, 1940.
    
      
      William F. Kennedy and Edwin S. Cohen for appellant.
    
      John J. Bennett, Jr., Attorney-General (Joseph M. Mesnig of counsel), for respondents.
   Order affirmed, with costs. The distributions in question were dividends within the meaning of subdivision 8 of section 350 of the Tax Law. No opinion.

Concur: Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ. Taking no part: Lehman, Ch. J.  