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Blue Spruce Farms, Inc. v. New York State Tax Commission

64 N.Y.2d 682 Court N.Y. Decision date 1984-12-13 English

Contents

Majority

p. 682
In the Matter of Blue Spruce Farms, Inc., Appellant, v New York State Tax Commission, Respondent.
Argued November 16, 1984;
decided December 13, 1984
p. 684
APPEARANCES OF COUNSEL
Richard V. D’Alessandro for appellant.
Robert Abrams, Attorney-General (Nancy A. Spiegel and Peter H. Schiff of counsel), for respondent.

OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 99 AD2d 867 ).

Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye.

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