MATTER OF JOHN GRAHAM v. STATE TAX COMMISSION, 40 N.Y.2d 889 (1976)

357 N.E.2d 1017, 389 N.Y.S.2d 362

In the Matter of JOHN GRAHAM et al., Respondents, v. STATE TAX COMMISSION, Appellant.

Court of Appeals of the State of New York.Argued September 15, 1976
Decided October 19, 1976

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

Page 890

Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi an Ruth Kessler Toch of counsel), for appellant.

Sterling L. Weaver for respondents.

Judgment affirmed, with costs, on the opinion of Mr. Justice WALTER B. REYNOLDS at the Appellate Division (48 A.D.2d 444).

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

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