
    The People of the State of New York ex rel. Philip G. Cole, Appellant, v. John F. Gilchrist et al., Constituting the State Tax Commission, Respondents.
    
      People ex rel. Cole v. Gilchrist, 215 App. Div. 851, affirmed.
    (Argued May 3, 1926;
    decided May 14, 1926.)
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 5, 1926, which confirmed, on certiorari, a determination of the State Tax Commission denying the application of relator for a refund of income taxes paid during the years 1921, 1922 and 1923. The father of the relator, for a valuable consideration, set up a trust providing for the payment of the income thereof to relator during the term of his life. The relator claims that as he bought the proceeds of the trust and paid therefor, the amount thereof was not income within the meaning of the Tax Law and was not subject to an income tax.
    
      Frank M. Avery and Earl A. Darr for appellant.
    
      Albert Ottinger, Attorney-General {Henry S. Manley of counsel), for respondents.
   Order affirmed, with costs; no opinion.

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