Case Name: In the Matter of M & G Convoy, Inc., Respondent, v. State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1977-10-04
Citations: 42 N.Y.2d 1017
Docket Number: 
Parties: In the Matter of M & G Convoy, Inc., Respondent, v State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 42
Pages: 1017–1018

Head Matter:
In the Matter of M & G Convoy, Inc., Respondent, v State Tax Commission, Appellant.
Argued August 31, 1977;
decided October 4, 1977
Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellant.
Jack J. Geller, Harold Fein and Robert C. Macek for respondent.

Opinion:
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 Ad2d 204, 206; see, also, Complete Auto Tr. v Brady, 430 US 274).