
    In the Matter of the Claim of the Commissioner of Taxation and Finance, Respondent, against Howard R. Cox et al., Appellants. The State Industrial Board, Respondent.
    (Argued November 17, 1931;
    decided December 1, 1931.)
    
      
      Sylvester E. Hevers, Leo F. Potts and Henry L. Ughetta for appellants.
    
      John J. Bennett, Jr., Attorney-General (Joseph A. McLaughlin and Roy Wiedersum of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Kellogg, O’Brien and Hubbs, J.J. Dissenting: Lehman, J.  