Case Name: In the Matter of Tug Buster Bouchard Corporation et al., Respondents-Appellants, v. James W. Wetzler, as Commissioner of the New York State Department of Taxation and Finance, Appellant-Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1996-11-14
Citations: 89 N.Y.2d 830
Docket Number: 
Parties: In the Matter of Tug Buster Bouchard Corporation et al., Respondents-Appellants, v James W. Wetzler, as Commissioner of the New York State Department of Taxation and Finance, Appellant-Respondent.
Judges: 
Reporter: New York Reports
Volume: 89
Pages: 830–833

Head Matter:
[675 NE2d 1223, 653 NYS2d 271]
In the Matter of Tug Buster Bouchard Corporation et al., Respondents-Appellants, v James W. Wetzler, as Commissioner of the New York State Department of Taxation and Finance, Appellant-Respondent.
Argued October 8, 1996;
decided November 14, 1996
APPEARANCES OF COUNSEL
Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing and Peter H. Schiff of counsel), for appellant-respondent.
Schulz & Associates, L.L.C., Melville (Thomas P. Schulz of counsel), for respondents-appellants.

Opinion:
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs to petitioners payable by respondent.
Inasmuch as the respondent State explicitly conceded the unconstitutionality of the Petroleum Business Tax regime as applied to petitioners, we affirm the decision of the Appellate Division (217 AD2d 192) and conclude that we need decide nothing more with respect to this case.
Chief Judge Kaye and Judges Simons, Titone, Bellacosa, Smith, Levine and Ciparick concur.
Order affirmed, with costs, in a memorandum.