Case Name: In the Matter of James MacLean, Appellant, v. New York State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1980-04-22
Citations: 49 N.Y.2d 920
Docket Number: 
Parties: In the Matter of James MacLean, Appellant, v New York State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 49
Pages: 920–922

Head Matter:
In the Matter of James MacLean, Appellant, v New York State Tax Commission, Respondent.
Argued March 18, 1980;
decided April 22, 1980
APPEARANCES OF COUNSEL
Victor M. Meyers for appellant.
Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.

Opinion:
OPINION OF THE COURT
Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (69 AD2d 951).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.