MacLean v. New York State Tax Commission — 49 N.Y.2d 920

Majority

p. 920

In the Matter of James MacLean, Appellant, v New York State Tax Commission, Respondent.

Argued March 18, 1980;

decided April 22, 1980

p. 922

APPEARANCES OF COUNSEL

Victor M. Meyers for appellant.

Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.

OPINION OF THE COURT

Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 69 AD2d 951 ).

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