Case Name: In the Matter of Robert J. Gurney et al., Respondents, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1980-10-09
Citations: 51 N.Y.2d 818
Docket Number: 
Parties: In the Matter of Robert J. Gurney et al., Respondents, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants.
Judges: Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.
Reporter: New York Reports
Volume: 51
Pages: 818–820

Head Matter:
In the Matter of Robert J. Gurney et al., Respondents, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants.
Argued September 4, 1980;
decided October 9, 1980
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Michael F. Colligan and Shirley Adelson Siegel of counsel), for appellants.
Robert J. Kaplan and Bernard E. Singer for respondents.

Opinion:
OPINION OF THE COURT
Order reversed, with costs, and the judgment of Supreme Court, Albany County, reinstated for reasons stated in the dissenting opinion by Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (67 AD2d 303, 305-307).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.