Harder's Express, Inc. v. New York State Tax Commission
Cases that cite this one
4 later published cases cite this decision.
- David Hazan, Inc. v. Tax Appeals Tribunal (Appellate Division of the Supreme Court of New York 1989)
- Charles v. Regan (New York Supreme Court 1984)
- In re the Liquidation of Consolidated Mutual Insurance (Appellate Division of the Supreme Court of New York 1982)
- Toomey v. Blum (N.Y. 1981)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum of that court relative to the application of subdivision 3 of section 470 of the Tax Law. Inasmuch as the determination of the State Tax Commission was not predicated on the provisions of section 471-a we intimate no views as to the applicability of that section.
Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.
Order affirmed, with costs, in a memorandum.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.