Opinion

MATTER OF REEVES v. State Tax Comm'n

437 N.Y.S.2d 969 · New York Court of Appeals · Feb 12, 1981

Full text

In the Matter of Rosser Reeves Et Al., Respondents, v. State Tax Commission Et Al., Appellants

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.