Matter of David Hazan, Inc. v. Tax Appeals Tribunal

Full title: In the Matter of DAVID HAZAN, INC., Formerly Known as DAVID FUR COUTURE…

Court: Court of Appeals of the State of New York

Date published: May 3, 1990

75 N.Y.2d 989 (N.Y. 1990)

557 N.Y.S.2d 306

556 N.E.2d 1113

Opinion

Argued March 20, 1990

Decided May 3, 1990

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.

Fred Ehrlich for appellants.

Robert Abrams, Attorney-General (Daniel Smirlock, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.

Judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division ( 152 A.D.2d 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 A.D.2d, at 767-769; see, Richfield Oil Corp. v State Bd., 329 U.S. 69).