Matter of Blue Spruce Farms v. N.Y. State Tax Comm

Full title: In the Matter of BLUE SPRUCE FARMS, INC., Appellant, v. NEW YORK STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Dec 13, 1984

64 N.Y.2d 682 (N.Y. 1984)

485 N.Y.S.2d 526

474 N.E.2d 1194

Opinion

Argued November 16, 1984

Decided December 13, 1984

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, John H. Pennock, J.

Richard V. D'Alessandro for appellant.

Robert Abrams, Attorney-General ( Nancy A. Spiegel and Peter H. Schiff of counsel), for respondent.

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 99 A.D.2d 867).

Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE.