Matter of Klein v. State Tax Comm'n

43 N.Y.2d 812 (1977)

In the Matter of Herbert D. Klein et al., Appellants,

v.

State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Argued November 17, 1977.

Decided December 19, 1977.

Frank G. Opton and David Werchen for appellants.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondent.

Concur: Judges GABRIELLI, JONES, WACHTLER and COOKE. Judge FUCHSBERG dissents and votes to reverse in the following opinion in which Chief Judge BREITEL and Judge JASEN concur.

Judgment affirmed, with costs, on the memorandum at the Appellate…