Mattison v. New York State Tax Commission

OPINION OF THE COURT

Judgment reversed, with costs, and the petition granted for reasons stated in the dissenting memorandum by Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (68 AD2d 974, 975-977).

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