Case Name: In the Matter of the Claim of David G. Phelps, Deceased. West Virginia Pulp & Paper Co., Appellant; Commissioner of Taxation & Finance, Respondent; Workmen's Compensation Board, Respondent. (And Two Other Cases.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1964-07-07
Citations: 21 A.D.2d 951
Docket Number: 
Parties: In the Matter of the Claim of David G. Phelps, Deceased. West Virginia Pulp & Paper Co., Appellant; Commissioner of Taxation & Finance, Respondent; Workmen’s Compensation Board, Respondent. (And Two Other Cases.)
Judges: 
Reporter: Appellate Division Reports
Volume: 21
Pages: 951–951

Head Matter:
In the Matter of the Claim of David G. Phelps, Deceased. West Virginia Pulp & Paper Co., Appellant; Commissioner of Taxation & Finance, Respondent; Workmen’s Compensation Board, Respondent. (And Two Other Cases.)

Opinion:
Memorandum by the court. Decision affirmed, with costs to the Workmen's Compensation Board. (See Liberty Mut. Ins. Co. v. Colon & Co., 260 N. Y. 305, 308; Matter of Commissioner of Taxation & Finance v. Kingsboro Constr. Co., 21 A D 2d 929; Matter of Commissioner of Taxation & Finance v. Buffalo Std. Foundry, 4 A D 2d 894; Matter of Department of Taxation & Finance v. Thompson-Starrett Co., 271 App. Div. 906.) Gibson, P. J., Reynolds, Taylor, Aulisi and Hamm, JJ., concur.