New York Court of Appeals, 1981

Metropolitan Life Insurance v. State Tax Commission

New York Court of Appeals · Decided December 15, 1981

55 N.Y.2d 758; 431 N.E.2d 970; 447 N.Y.S.2d 245; 1981 N.Y. LEXIS 3292

Opinion of the Court

OPINION OF THE COURT

Judgments affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (80 AD2d 675).

*761Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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