Case Name: In the Matter of James H. Sheils et al., Respondents, v. State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1981-02-12
Citations: 52 N.Y.2d 954
Docket Number: 
Parties: In the Matter of James H. Sheils et al., Respondents, v State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 52
Pages: 954–956

Head Matter:
In the Matter of James H. Sheils et al., Respondents, v State Tax Commission, Appellant.
Argued January 13, 1981;
decided February 12, 1981
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for appellant.
Alfred Wheeler, Sidney Smolowitz and Osias Biller for respondents.

Opinion:
OPINION OF THE COURT
Order reversed, with costs, and the determinations of the State Tax Commission reinstated (see Matter of Gurney v Tully, 51 NY2d 818).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.