MATTER OF DELMHORST v. STATE TAX COMMISSION, 60 N.Y.2d 628 (1983)

454 N.E.2d 935, 467 N.Y.S.2d 352

In the Matter of ARTHUR M. DELMHORST, as Executor of BERTON J. DELMHORST, Deceased, et al., Respondents, v. STATE TAX COMMISSION, Appellant.

Court of Appeals of the State of New York.
Decided September 1, 1983

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

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Robert Abrams, Attorney-General (Carl E. Stephan and Peter H. Schiff of counsel), for appellant.

Louis Sternbach for respondent.

On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 N.Y.CRR 500.2 [g]), judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (92 A.D.2d 981).

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