
    Philip Berkowitz, Appellant, v. Lewis A. Wilson, as Commissioner of Education of the State of New York, et al., Respondents.
    Submitted October 7, 1954;
    decided October 21, 1954.
    
      
      Gerald H. Chambers for appellant.
    
      Nathaniel L. Goldstein, Attorney-General (Samuel A. Hirshowits and Wendell P. Brown of counsel), for respondents.
    
      Mathias F. Correa and Alice B. Gilbert for New York State Society of Certified Public Accountants, amicus curiae, in support of respondents’ position.
   Judgment affirmed, without costs; no opinion.

Concur: Lewis, Ch. J., Conway, Desmond, Dye, Froessel and Van Voorhis, JJ. Taking no part: Fuld, J.  