Case Name: In the Matter of Albany-Edison Oxygen Co., Inc., Respondent, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1978-07-06
Citations: 44 N.Y. 988
Docket Number: 
Parties: In the Matter of Albany-Edison Oxygen Co., Inc., Respondent, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 44
Pages: 988–989

Head Matter:
In the Matter of Albany-Edison Oxygen Co., Inc., Respondent, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellant.
Argued June 1, 1978;
decided July 6, 1978
APPEARANCES OF COUNSEL
Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for appellant.
James F. Seely for respondent.

Opinion:
OPINION OF THE COURT
Judgment reversed, with costs, and the determination of the State Tax Commission that petitioner's original acquisition of metallic cylinders was not tax exempt reinstated (see Matter of Albany Calcium Light Co. v State Tax Comm., 44 NY2d 987, decided herewith).
Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.