Legal Opinion
St. Joe Resources Co. v. New York State Tax Commission
New York Court of Appeals
Decided September 20, 1988PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (132 AD2d 98, 102-104).
Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.
2Cases cited1 opinion
- St. Joe Resources Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
3Cited by3 opinions
- 677 New Loudon Corp. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- GE Solid State v. DIR., TAX. DIV.New Jersey Superior Court Appellate Division · 1992