MATTER OF STANDARD MFG. CO. v. TAX COMM., 69 N.Y.2d 635 (1986)

511 N.Y.S.2d 229, 503 N.E.2d 694

In the Matter of STANDARD MANUFACTURING COMPANY, INC., Appellant, v. TAX COMMISSION OF THE STATE OF NEW YORK et al., Respondents.

Court of Appeals of the State of New York.Argued November 12, 1986
Decided December 16, 1986

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

Page 636

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.

Page 637

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.

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