Matter of Maclean v. New York State Tax Commission

Full title: In the Matter of JAMES MacLEAN, Appellant, v. NEW YORK STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Apr 22, 1980

49 N.Y.2d 920 (N.Y. 1980)

428 N.Y.S.2d 675

406 N.E.2d 490

Opinion

Argued March 18, 1980

Decided April 22, 1980

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

Victor M. Meyers for appellant.

Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.

Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 69 A.D.2d 951).

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.