Case Name: In the Matter of Nehi Bottling Co., Inc., Respondent, v. Norman F. Gallman et al., Constituting the New York State Tax Commission, Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1974-06-12
Citations: 34 N.Y.2d 808
Docket Number: 
Parties: In the Matter of Nehi Bottling Co., Inc., Respondent, v. Norman F. Gallman et al., Constituting the New York State Tax Commission, Appellants.
Judges: 
Reporter: New York Reports
Volume: 34
Pages: 808–812

Head Matter:
In the Matter of Nehi Bottling Co., Inc., Respondent, v. Norman F. Gallman et al., Constituting the New York State Tax Commission, Appellants.
Argued April 30, 1974;
decided June 12, 1974.
Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for appellants.
Donald C. Lubick for respondent.

Opinion:
Judgment affirmed, with costs, on the opinion by Presiding Justice J. Clarence Herlihy at the Appellate Division.
Concur: Chief Judge Breitel and Judges Gabrielli, Jones, Wachtler and Stevens. Judge Jasen dissents and votes to reverse in the following opinion in which Judge Babin concurs.