Matter of Mattison v. New York State Tax Commission

Full title: In the Matter of GRAHAM D. MATTISON, Appellant, v. NEW YORK STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Mar 20, 1980

404 N.E.2d 1337 (N.Y. 1980)

404 N.E.2d 1337

427 N.Y.S.2d 796

Opinion

Argued February 12, 1980

Decided March 20, 1980

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

Richard H. Appert and Emanuel G. Demos for appellant. Robert Abrams, Attorney-General (Nigel G. Wright and Shirley Adelson Siegel of counsel), for respondent.

Judgment reversed, with costs, and the petition granted for reasons stated in the dissenting memorandum by Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division ( 68 A.D.2d 974, 975-977).

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.