Graham v. State Tax Commission — 40 N.Y.2d 889

Majority

p. 889

In the Matter of John Graham et al., Respondents, v State Tax Commission, Appellant.

Argued September 15, 1976;

decided October 19, 1976

p. 890

Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for appellant.

Sterling L. Weaver for respondents.

Judgment affirmed, with costs, on the opinion of Mr. Justice Walter B. Reynolds at the Appellate Division ( 48 AD2d 444 ).

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.