Legal Opinion

MATTER OF REEVES v. State Tax Comm'n

New York Court of Appeals

Decided February 12, 1981PublishedCited by 7 opinions

1Opinion of the Court

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.

2Cases cited3 opinions

  1. Matter of Babbin v. State Tax Comm'nNew York Court of Appeals · 1980
  2. Matter of Shapiro v. State Tax Comm'nNew York Court of Appeals · 1980
  3. Reeves v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980

3Cited by7 opinions

  1. Mercer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
  2. Bernbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  3. Cooper v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
  4. People v. BurnsAppellate Division of the Supreme Court of the State of New York · 1981
  5. Schulman v. TullyAppellate Division of the Supreme Court of the State of New York · 1982

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