Legal Opinion
Sheils v. State Tax Commission
New York Court of Appeals
Decided February 12, 1981PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Order reversed, with costs, and the determinations of the *956State Tax Commission reinstated (see Matter of Gurney v Tully, 51 NY2d 818).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.
2Cases cited1 opinion
- MATTER OF GURNEY v. TullyNew York Court of Appeals · 1980
3Cited by4 opinions
- American Employers' Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Chicago Title & Trust Co. v. Department of RevenueAppellate Court of Illinois · 1986
- Berg v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Royal Indemnity Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1989