Case Name: In the Matter of Metropolitan Life Insurance Company, Respondent, v. State Tax Commission, Appellant; In the Matter of New York Life Insurance Company, Respondent, v. State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1981-12-15
Citations: 55 N.Y.2d 758
Docket Number: 
Parties: In the Matter of Metropolitan Life Insurance Company, Respondent, v State Tax Commission, Appellant. In the Matter of New York Life Insurance Company, Respondent, v State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 55
Pages: 758–761

Head Matter:
In the Matter of Metropolitan Life Insurance Company, Respondent, v State Tax Commission, Appellant. In the Matter of New York Life Insurance Company, Respondent, v State Tax Commission, Appellant.
Argued November 17, 1981;
decided December 15, 1981
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for appellant.
Arnold B. Panzer and Laurence Goldfein for Metropolitan Life Insurance Company, respondent.
Paul J. Harriton and Harry J. Hohn for New York Life Insurance Company, respondent.

Opinion:
OPINION OF THE COURT
Judgments affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (80 AD2d 675).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.