Matter of Standard Mfg. Co. v. Tax Comm

Full title: In the Matter of STANDARD MANUFACTURING COMPANY, INC., Appellant, v. TAX…

Court: Court of Appeals of the State of New York

Date published: Dec 16, 1986

503 N.E.2d 694 (N.Y. 1986)

503 N.E.2d 694

511 N.Y.S.2d 229

Opinion

Argued November 12, 1986

Decided December 16, 1986

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.

Michael T. McGarry and Anthony J. Amodeo, Jr., for appellant.

Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.

Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Robert G. Main at the Appellate Division ( 114 A.D.2d 138; see also, Matter of Wurlitzer Co. v State Tax Commn., 35 N.Y.2d 100; Matter of Campbell Sales Co. v New York State Tax Commn., 68 N.Y.2d 617).

Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.