LIBERTY NAT'L BANK & TRUST CO. v. BUSCAGLIA


23 N.Y.2d 933 (1969)

Liberty National Bank and Trust Company, Respondent, v. William K. Buscaglia, as Director of the Division of Sales Tax, County of Erie, et al., Appellants.

Court of Appeals of the State of New York.

Decided February 19, 1969.


Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for appellants.

Manly Fleischmann, Alan H. Vogt and William D. Schulz for respondent.

Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, KEATING, BREITEL and JASEN.


Upon reargument: Order affirmed, without costs, upon the constraint of recent Supreme Court decisions (Dickinson v. First Nat. Bank of Homestead, 393 U.S. 409, decided Jan. 20, 1969; First Agric. Nat. Bank of Berkshire County v. State Tax Comm., 392 U.S. 339

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