Matter of Reeves v. State Tax Commission

Full title: In the Matter of ROSSER REEVES et al., Respondents, v. STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Feb 12, 1981

52 N.Y.2d 959 (N.Y. 1981)

437 N.Y.S.2d 969

419 N.E.2d 872

Opinion

Argued January 13, 1981

Decided February 12, 1981

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

Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for appellant.

Richard H. Kuh and Michael A. Scheffler for respondents.

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for reasons stated in the dissenting memorandum by the late Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division ( 74 A.D.2d 934, 936; see, also, Matter of Shapiro v State Tax Comm., 50 N.Y.2d 822, and Matter of Babbin v State Tax Comm., 49 N.Y.2d 846).

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