New York Court of Appeals, 1981

Sheils v. State Tax Commission

Sheils v. State Tax Commission
New York Court of Appeals · Decided February 12, 1981
52 N.Y.2d 954; 437 N.Y.S.2d 968; 419 N.E.2d 871; 1981 N.Y. LEXIS 2202
Sheils v. State Tax Commission

Cases that cite this one

4 later published cases cite this decision.

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Opinion of the Court

OPINION OF THE COURT

Order reversed, with costs, and the determinations of the *956State Tax Commission reinstated (see Matter of Gurney v Tully, 51 NY2d 818).

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.