Case Name: In the Matter of American Communications Technology, Inc., et al., Petitioners, and David Meyers et al., Appellants, v. State of New York Tax Appeals Tribunal et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1994-02-10
Citations: 83 N.Y.2d 773
Docket Number: 
Parties: In the Matter of American Communications Technology, Inc., et al., Petitioners, and David Meyers et al., Appellants, v State of New York Tax Appeals Tribunal et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 83
Pages: 773–774

Head Matter:
[633 NE2d 479, 611 NYS2d 125]
In the Matter of American Communications Technology, Inc., et al., Petitioners, and David Meyers et al., Appellants, v State of New York Tax Appeals Tribunal et al., Respondents.
Argued January 12, 1994;
decided February 10, 1994
APPEARANCES OF COUNSEL
Scher & Scher, P. C., Great Neck (Robert A. Scher and Daniel J. Scher of counsel), for appellants.
G. Oliver Koppell, Attorney-General, Albany (Nancy A. Spiegel, Jerry Boone and Peter H. Schiff of counsel), for James W. Wetzler, respondent.

Opinion:
OPINION OF THE COURT
Judgment affirmed, with costs, for the reasons stated in the opinion by Justice A. Franklin Mahoney at the Appellate Division (185 AD2d 79).
Concur: Chief Judge Kaye and Judges Simons, Bellacosa, Smith and Ciparick. Taking no part: Judges Titone and Levine.