Albany-Edison Oxygen Co. v. Tully — 44 N.Y. 988

Majority

p. 988

In the Matter of Albany-Edison Oxygen Co., Inc., Respondent, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellant.

Argued June 1, 1978;

decided July 6, 1978

p. 989

APPEARANCES OF COUNSEL

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for appellant.

James F. Seely for respondent.

OPINION OF THE COURT

Judgment reversed, with costs, and the determination of the State Tax Commission that petitioner’s original acquisition of metallic cylinders was not tax exempt reinstated (see Matter of Albany Calcium Light Co. v State Tax Comm., 44 NY2d 987 , decided herewith).

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