Hall Approved Free Access to American Case Law
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

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.

↑