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Reeves v. State Tax Commission

52 N.Y.2d 959 Court N.Y. Decision date 1981-02-12 English

Contents

Majority

p. 959
In the Matter of Rosser Reeves et al., Respondents, v State Tax Commission et al., Appellants.
Argued January 13, 1981;
decided February 12, 1981
p. 961
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for appellant.
Richard H. Kuh and Michael A. Scheffler for respondents.

OPINION OF THE COURT

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for reasons stated in the dissenting memorandum by the late Mr. Justice Ellis J. Staley, Jr., at the Appellate Division ( 74 AD2d 934 , 936; see, also, Matter of Shapiro v State Tax Comm., 50 NY2d 822 , and Matter of Babbin v State Tax Comm., 49 NY2d 846 ).

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

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