New York Court of Appeals, 1993

Manocherian v. Tax Commission

Manocherian v. Tax Commission
New York Court of Appeals · Decided October 7, 1993
82 N.Y.2d 766; 624 N.E.2d 673; 604 N.Y.S.2d 536; 1993 N.Y. LEXIS 3282

Manocherian v. Tax Commission

Opinion of the Court

OPINION OF THE COURT

Order reversed, with costs, petitioner’s motion for partial summary judgment denied, and certified question answered in the negative for the reasons stated in the dissenting memorandum by Justice Joseph P. Sullivan at the Appellate Division (185 AD2d 778, 778-784).

Concur: Chief Judge Kaye and Judges Simons, Titone, Hancock, Jr., Bellacosa and Smith. Taking no part: Judge Levine.

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