Matter of Harder's Express v. New York St. Tax Comm

Full title: In the Matter of HARDER'S EXPRESS, INC., Respondent, v. NEW YORK STATE TAX…

Court: Court of Appeals of the State of New York

Date published: Jul 8, 1980

50 N.Y.2d 1050 (N.Y. 1980)

431 N.Y.S.2d 815

410 N.E.2d 748

Opinion

Argued June 6, 1980

Decided July 8, 1980

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, GEORGE L. COBB, J.

Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and George A. Barron of counsel), for appellant.

Jeremiah F. Manning for respondent.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum of that court relative to the application of subdivision 3 of section 470 of the Tax Law. Inasmuch as the determination of the State Tax Commission was not predicated on the provisions of section 471-a we intimate no views as to the applicability of that section.

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

Order affirmed, with costs, in a memorandum.