Case Name: In the Matter of Graham D. Mattison, Appellant, v. New York State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1980-03-20
Citations: 49 N.Y.2d 838
Docket Number: 
Parties: In the Matter of Graham D. Mattison, Appellant, v New York State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 49
Pages: 838–840

Head Matter:
In the Matter of Graham D. Mattison, Appellant, v New York State Tax Commission, Respondent.
Argued February 12, 1980;
decided March 20, 1980
APPEARANCES OF COUNSEL
Richard H. Appert and Emanuel G. Demos for appellant.
Robert Abrams, Attorney-General (Nigel G. Wright and Shirley Adelson Siegel of counsel), for respondent.

Opinion:
OPINION OF THE COURT
Judgment reversed, with costs, and the petition granted for reasons stated in the dissenting memorandum by Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (68 AD2d 974, 975-977).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.