New York Court of Appeals, 1982

Outdoor Amusement Business Ass'n v. State Tax Commission

New York Court of Appeals · Decided October 5, 1982

57 N.Y.2d 790; 441 N.E.2d 1104; 455 N.Y.S.2d 586; 1982 N.Y. LEXIS 3705

Opinion of the Court

OPINION OF THE COURT

Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice Stewart F. Hancock, Jr., at the Appellate Division (84 AD2d 950, 952).

Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg and Meyer. Taking no part: Judge Gabrielli.

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