Case Name: In the Matter of David Hazan, Inc., Formerly Known as David Fur Couture, Inc., et al., Appellants, v. Tax Appeals Tribunal of the State of New York et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1990-05-03
Citations: 75 N.Y.2d 989
Docket Number: 
Parties: In the Matter of David Hazan, Inc., Formerly Known as David Fur Couture, Inc., et al., Appellants, v Tax Appeals Tribunal of the State of New York et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 75
Pages: 989–990

Head Matter:
In the Matter of David Hazan, Inc., Formerly Known as David Fur Couture, Inc., et al., Appellants, v Tax Appeals Tribunal of the State of New York et al., Respondents.
Argued March 20, 1990;
decided May 3, 1990
APPEARANCES OF COUNSEL
Fred Ehrlich for appellants.
Robert Abrams, Attorney-General (Daniel Smirlock, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.

Opinion:
OPINION OF THE COURT
Judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (152 AD2d 765).
Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone and Bellacosa. Judge Hancock, Jr., dissents and votes to reverse for the reasons stated in the dissenting memorandum by Justice Ann T. Mikoll at the Appellate Division (152 AD2d, at 767-769; see, Richfield Oil Corp. v State Bd., 329 US 69).