Franklin v. New York State Tax Commission — 64 N.Y.2d 694

Majority

p. 694

In the Matter of Leonard L. Franklin et al., Appellants, v New York State Tax Commission, Respondent.

Argued November 20, 1984;

decided December 13, 1984

p. 695

APPEARANCES OF COUNSEL

Leonard L. Franklin, appellant pro se, and for Deborah Franklin, appellant.

Robert Abrams, Attorney-General (Betsy Broder and Peter H. Schiff of counsel), for respondent.

OPINION OF THE COURT

Order affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division ( 101 AD2d 949 ).

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