Case Name: In the Matter of Joan Zacher et al., as Executors of Arthur Godfrey, Deceased, Appellants, v. Philip R. Michael, as Commissioner of Finance of the City of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1984-12-13
Citations: 64 N.Y.2d 686
Docket Number: 
Parties: In the Matter of Joan Zacher et al., as Executors of Arthur Godfrey, Deceased, Appellants, v Philip R. Michael, as Commissioner of Finance of the City of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 64
Pages: 686–688

Head Matter:
In the Matter of Joan Zacher et al., as Executors of Arthur Godfrey, Deceased, Appellants, v Philip R. Michael, as Commissioner of Finance of the City of New York, Respondent.
Argued November 19, 1984;
decided December 13, 1984
APPEARANCES OF COUNSEL
Jerome R. Rosenberg for appellants.
Frederick A. O. Schwarz, Jr., Corporation Counsel (Thomas W. Bergdall, Stanley Buchsbaum and Joseph V. Hamilton, Jr., of counsel), for respondent.

Opinion:
OPINION OF THE COURT
Judgment affirmed, with costs. We agree with the Appellate Division that the determination made by respondent is supported by substantial evidence.
Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye.