Categories: Court of Appeals Opinions

MATTER OF M G CONVOY, INC. v. STATE TAX COMMISSION, 42 N.Y.2d 1017 (1977)

398 N.Y.S.2d 657, 368 N.E.2d 835

In the Matter of M G CONVOY, INC., Respondent, v. STATE TAX COMMISSION, Appellant.

Court of Appeals of the State of New York.Argued August 31, 1977
Decided October 4, 1977

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

Louis J. Lefkowitz, Attorney-General (Francis V. Dow an Ruth Kessler Toch of counsel), for appellant.

Page 1018

Jack J. Geller, Harold Fein and Robert C. Macek for respondent.

Judgment affirmed, with costs, on the opinion by Mr. Justice ROBERT G. MAIN at the Appellate Division (55 A.D.2d 204).

Concur: Chief Judge BREITEL and Judges JASEN, JONES, WACHTLER and FUCHSBERG. Judges GABRIELLI and COOKE dissent and vote to reverse on the dissenting opinion by Mr. Justice J. CLARENCE HERLIHY at the Appellate Division (55 A.D.2d 204, 206; see, also Complete Auto Tr. v Brady, 430 U.S. 274).

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