Case Name: In the Matter of National Fuel Gas Distribution Corporation et al., Appellants, v. Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents; In the Matter of Envirogas, Inc., Appellant, v. Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1986-12-16
Citations: 69 N.Y.2d 632
Docket Number: 
Parties: In the Matter of National Fuel Gas Distribution Corporation et al., Appellants, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents. In the Matter of Envirogas, Inc., Appellant, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 69
Pages: 632–635

Head Matter:
In the Matter of National Fuel Gas Distribution Corporation et al., Appellants, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents. In the Matter of Envirogas, Inc., Appellant, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents.
Argued November 19, 1986;
decided December 16, 1986
APPEARANCES OF COUNSEL
Paul Taylor for National Fuel Gas Distribution Corporation and another, appellants.
Daniel M. Darragh for Envirogas, Inc., appellant.
Robert Abrams, Attorney-General (Nancy A. Spiegel of counsel), for respondents.

Opinion:
OPINION OF THE COURT
In Matter of National Fuel Gas Distrib. Corp. v Chu: Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38).
In Matter of Envirogas, Inc. v Chu: Order insofar as appealed from affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38).
Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.