St. Joe Resources Co. v. New York State Tax Commission

New York Court of Appeals
St. Joe Resources Co. v. New York State Tax Commission, 72 N.Y.2d 943 (N.Y. 1988)
529 N.E.2d 419; 533 N.Y.S.2d 51; 1988 N.Y. LEXIS 2602

St. Joe Resources Co. v. New York State Tax Commission

Opinion of the Court

OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (132 AD2d 98, 102-104).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.

Reference

Full Case Name
In the Matter of St. Joe Resources Company, a Division of St. Joe Minerals Corporation v. New York State Tax Commission
Cited By
3 cases
Status
Published