Sheils v. State Tax Commission — 52 N.Y.2d 954

Majority

p. 954

In the Matter of James H. Sheils et al., Respondents, v State Tax Commission, Appellant.

Argued January 13, 1981;

decided February 12, 1981

p. 955

APPEARANCES OF COUNSEL

Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for appellant.

Alfred Wheeler, Sidney Smolowitz and Osias Biller for respondents.

OPINION OF THE COURT

Order reversed, with costs, and the determinations of the

p. 956

State Tax Commission reinstated (see Matter of Gurney v Tully, 51 NY2d 818 ).

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