People Ex Rel. Sheraton Bldgs., Inc. v. Tax Comm'n of the State of New York

13 N.Y.2d 802 (1963)

The People of the State of New York ex rel. Sheraton Buildings, Inc., Respondent,

v.

Tax Commission of the State of New York, Appellant.

Court of Appeals of the State of New York.

Argued May 9, 1963.

Decided July 10, 1963.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush of counsel), for appellant.

Monroe Goldwater and Robert Conrad for respondent.

Concur: Chief Judge DESMOND and Judges FULD, VAN VOORHIS, BURKE, FOSTER and SCILEPPI. Judge DYE dissents in the following opinion:

Order affirmed, with costs.

DYE, J. (dissenting).

I dissent and vote to reverse upon the ground that the…