New York Court of Appeals, 1981

MATTER OF REEVES v. State Tax Comm'n

MATTER OF REEVES v. State Tax Comm'n
New York Court of Appeals · Decided February 12, 1981
52 N.Y.2d 959; 437 N.Y.S.2d 969; 419 N.E.2d 872; 1981 N.Y. LEXIS 2205
MATTER OF REEVES v. State Tax Comm'n

Cases that cite this one

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Opinion

OPINION OF THE COURT

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for reasons stated in the dissenting memorandum by the late Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (74 AD2d 934, 936; see, also, Matter of Shapiro v State Tax Comm., 50 NY2d 822, and Matter of Babbin v State Tax Comm., 49 NY2d 846).

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

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