Case Name: Outdoor Amusement Business Association et al., Appellants, v. State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1982-10-05
Citations: 57 N.Y.2d 790
Docket Number: 
Parties: Outdoor Amusement Business Association et al., Appellants, v State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 57
Pages: 790–792

Head Matter:
Outdoor Amusement Business Association et al., Appellants, v State Tax Commission, Respondent.
Argued August 30, 1982
decided October 5, 1982
APPEARANCES OF COUNSEL
Whitney W. Mallam and Richard N. Kirchgraber for appellants.
Robert Abrams, Attorney-General (Francis V. Dow and Peter H. Schiff of counsel), for respondents.

Opinion:
OPINION OF THE COURT
Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice Stewart F. Hancock, Jr., at the Appellate Division (84 AD2d 950, 952).
Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg and Meyer. Taking no part: Judge Gabrielli.