Case Name: In the Matter of Herbert D. Klein et al., Appellants, v. State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1977-12-19
Citations: 43 N.Y.2d 812
Docket Number: 
Parties: In the Matter of Herbert D. Klein et al., Appellants, v State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 43
Pages: 812–814

Head Matter:
In the Matter of Herbert D. Klein et al., Appellants, v State Tax Commission, Respondent.
Argued November 17, 1977;
decided December 19, 1977
APPEARANCES OF COUNSEL
Frank G. Opton and David Werchen for appellants.
Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondent.

Opinion:
OPINION OF THE COURT
Judgment affirmed, with costs, on the memorandum at the Appellate Division (55 AD2d 982).
Concur: Judges Gabrielli, Jones, Wachtler and Cooke. Judge Fuchsberg dissents and votes to reverse in the following opinion in which Chief Judge Breitel and Judge Jasen concur.