Case Name: In the Matter of Samuel Marks et al., and All Others Similarly Situated, Respondents, v. Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants; In the Matter of Clarence I. Neulander, and All Others Similarly Situated, Respondent, v. Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants; In the Matter of Vincent Rothman et al., and All Others Similarly Situated, Respondents, v. Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1980-04-24
Citations: 49 N.Y.2d 954
Docket Number: 
Parties: In the Matter of Samuel Marks et al., and All Others Similarly Situated, Respondents, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants. In the Matter of Clarence I. Neulander, and All Others Similarly Situated, Respondent, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants. In the Matter of Vincent Rothman et al., and All Others Similarly Situated, Respondents, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants.
Judges: 
Reporter: New York Reports
Volume: 49
Pages: 954–956

Head Matter:
In the Matter of Samuel Marks et al., and All Others Similarly Situated, Respondents, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants. In the Matter of Clarence I. Neulander, and All Others Similarly Situated, Respondent, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants. In the Matter of Vincent Rothman et al., and All Others Similarly Situated, Respondents, v Frank Pelcher et al., Constituting the Board of Assessors of the County of Nassau, Appellants.
Argued March 25, 1980;
decided April 24, 1980
APPEARANCES OF COUNSEL
Edward G. McCabe, County Attorney (Robert T. Bloom of counsel), for appellants.
M. Allan Hyman and Allan Hyman for respondents.
Robert Abrams, Attorney-General (Vernon Stuart and Shirley Adelson Siegel of counsel), in his statutory capacity under section 71 of the Executive Law.

Opinion:
OPINION OF THE COURT
Judgment appealed from and order of the Appellate Division brought up for review affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (58 AD2d 812).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.