New York Court of Appeals, 1980

MATTER OF MacLEAN v. NEW YORK STATE TAX COMM'N

MATTER OF MacLEAN v. NEW YORK STATE TAX COMM'N
New York Court of Appeals · Decided April 22, 1980
49 N.Y.2d 920
MATTER OF MacLEAN v. NEW YORK STATE TAX COMM'N

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Opinion

49 N.Y.2d 920 (1980)

In the Matter of James MacLean, Appellant,
v.
New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Argued March 18, 1980.
Decided April 22, 1980.

Victor M. Meyers for appellant.

Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.

Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (69 AD2d 951).

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