Sheils v. State Tax Commission

52 N.Y.2d 954 | NY | 1981

OPINION OF THE COURT

Order reversed, with costs, and the determinations of the *956State Tax Commission reinstated (see Matter of Gurney v Tully, 51 NY2d 818).

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

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