Case Name: In the Matter of Blue Spruce Farms, Inc., Appellant, v. New York State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1984-12-13
Citations: 64 N.Y.2d 682
Docket Number: 
Parties: In the Matter of Blue Spruce Farms, Inc., Appellant, v New York State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 64
Pages: 682–684

Head Matter:
In the Matter of Blue Spruce Farms, Inc., Appellant, v New York State Tax Commission, Respondent.
Argued November 16, 1984;
decided December 13, 1984
APPEARANCES OF COUNSEL
Richard V. D’Alessandro for appellant.
Robert Abrams, Attorney-General (Nancy A. Spiegel and Peter H. Schiff of counsel), for respondent.

Opinion:
OPINION OF THE COURT
Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (99 AD2d 867).
Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye.