City of New York v. New York State Board of Equalization & Assessment

Levine, J. (dissenting).

I respectfully disagree with the majority’s holding that, because the same sales data lists are involved, the prior decision in Matter of Morris v Martin (55 NY2d 1026) is dispositive as to the city’s present objection to disclosure of a portion of the lists. As will be fully demonstrated below, the city’s objection to disclosure relates here to different items and a different statutory ground for exemption than was involved in the Morris case. Hence, the earlier case does not, per se, bind us to the same disposition. It follows that the Morris case can only be…