Case Name: In the Matter of Arthur M. Delmhorst, as Executor of Berton J. Delmhorst, Deceased, et al., Respondents, v. State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1983-09-01
Citations: 60 N.Y.2d 628
Docket Number: 
Parties: In the Matter of Arthur M. Delmhorst, as Executor of Berton J. Delmhorst, Deceased, et al., Respondents, v State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 60
Pages: 628–630

Head Matter:
In the Matter of Arthur M. Delmhorst, as Executor of Berton J. Delmhorst, Deceased, et al., Respondents, v State Tax Commission, Appellant.
Decided September 1, 1983
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Carl E. Stephan and Peter H. Schiff of counsel), for appellant.
Louis Sternbach for respondent.

Opinion:
OPINION OF THE COURT
On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [g]), judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (92 AD2d 981).
Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer and Simons.