Sheils v. State Tax Commission
Sheils v. State Tax Commission
52 N.Y.2d 954; 437 N.Y.S.2d 968; 419 N.E.2d 871; 1981 N.Y. LEXIS 2202
Cases that cite this one
4 later published cases cite this decision.
- Chicago Title & Trust Co. v. Department of Revenue (Ill. App. Ct. 1986)
- Royal Indemnity Co. v. Tax Appeals Tribunal (Appellate Division of the Supreme Court of New York 1989)
- American Employers' Insurance v. State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- Berg v. Tully (Appellate Division of the Supreme Court of New York 1983)
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
Order reversed, with costs, and the determinations of the
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.