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Mattison v. New York State Tax Commission

49 N.Y.2d 838 Court N.Y. Decision date 1980-03-20 English

Contents

Majority

p. 838
In the Matter of Graham D. Mattison, Appellant, v New York State Tax Commission, Respondent.
Argued February 12, 1980;
decided March 20, 1980
p. 839
APPEARANCES OF COUNSEL
Richard H. Appert and Emanuel G. Demos for appellant.
p. 840
Robert Abrams, Attorney-General (Nigel G. Wright and Shirley Adelson Siegel of counsel), for respondent.

OPINION OF THE COURT

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 AD2d 974 , 975-977).

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

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