Matter of Rosenblatt v. New York State Tax Commn

Full title: In the Matter of ELI ROSENBLATT, Respondent, v. NEW YORK STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Sep 4, 1986

498 N.E.2d 148 (N.Y. 1986)

498 N.E.2d 148

506 N.Y.S.2d 675

Opinion

Decided September 4, 1986

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

Robert Abrams, Attorney-General (Robert Hermann, Peter H. Schiff and Nancy A. Spiegel of counsel), for appellants.

Sanford F. Young for petitioner-respondent.

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), judgment insofar as appealed from reversed, with costs, and the Tax Commission's determination of a deficiency against petitioner Rosenblatt reinstated for reasons stated in the concurring in part and dissenting in part opinion by Justice Ann T. Mikoll at the Appellate Division ( 114 A.D.2d 127, 132-133).

Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.