
    In the Matter of Arthur J. Goodwin, Respondent, against Mark Graves, as Commissioner of Taxation and Finance of the State of New York, Appellant.
    Argued April 30, 1942;
    decided June 11, 1942.
    
      
      John J. Bennett, Jr., Attorney-General (Bernard L. Alderman and Patrick H. Clune of counsel), for appellant.
    
      Raymond M. Bush for respondent.
   Order affirmed, without costs, and question certified answered in the negative. We agre.e with the Appellate Division that the petitioner having assorted that the determination was made in Onondaga county, it eannot be. determined as a matter of, law upon this record that it was made elsewhere. No opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Lewis, Conway and Desmond, JJ.  