Court Opinion

ID: 5538651
Source: CourtListenerOpinion
Date Created: 2022-01-10 18:29:51.108017+00
Date Added: 2024-06-11T08:34:46.125270
License: Public Domain

OPINION OF THE COURT
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (132 AD2d 98, 102-104).
Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.