MacLean v. New York State Tax Commission

49 N.Y.2d 920 | NY | 1980

OPINION OF THE COURT

Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (69 AD2d 951).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.