New York Court of Appeals, 1990

Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New York

Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New York
New York Court of Appeals · Decided May 3, 1990
75 N.Y.2d 989; 556 N.E.2d 1113; 557 N.Y.S.2d 306; 1990 N.Y. LEXIS 1017

Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New York

Opinion

OPINION OF THE COURT

Judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (152 AD2d 765).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone and Bellacosa. Judge Hancock, Jr., dissents and votes to reverse for the reasons stated in the dissenting memorandum by Justice Ann T. Mikoll at the Appellate Division (152 AD2d, at 767-769; see, Richfield Oil Corp. v State Bd., 329 US 69).

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