
    The People of the State of New York ex rel. Samuel A. Nash et al., Individually and as Executors of Samuel Y. Nash, Deceased, Appellants, v. Michael J. Loughman et al., Constituting the State Tax Commission, Respondents.
    (Submitted June 22, 1927;
    decided July 20, 1927.)
    
      Constitutional law — tax — transfer tax — constitutionality of statute imposing transfer tax upon real property in this State belonging to non-resident decedent.
    
    
      People ex rel. Nash v. Loughman, 220 App. Div. 549, reversed.
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 11, 1927, which confirmed on certiorari a determination of the State Tax Commission assessing a transfer tax upon the estate of Samuel Y. Nash, deceased, a resident of Massachusetts, in so far as it consisted of real property within the State of New York, pursuant to article 10-A of the Tax Law. The appellants contended that the statute was violative of the State and Federal Constitutions.
    
      Edward H. Pattison, Joseph F. McCloy and John L. McMaster for appellants.
    
      Albert Ottinger, Attorney-General (Henry S. Manley of counsel), for respondents.
   Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in all courts, on opinion in Smith v. Loughman (245 N. Y. 486).

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O’Brien, JJ.  