New York Court of Appeals, 1980

Mattison v. New York State Tax Commission

Mattison v. New York State Tax Commission
New York Court of Appeals · Decided March 20, 1980
49 N.Y.2d 838; 404 N.E.2d 1337; 427 N.Y.S.2d 796; 1980 N.Y. LEXIS 2205

Mattison v. New York State Tax Commission

Opinion of the Court

OPINION OF THE COURT

Judgment reversed, with costs, and the petition granted for reasons stated in the dissenting memorandum by Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (68 AD2d 974, 975-977).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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