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MATTER OF KLEIN v. STATE TAX COMM'N

43 N.Y.2d 812 (1977)

In the Matter of Herbert D. Klein et al., Appellants, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided December 19, 1977.

Attorney(s) appearing for the Case

Frank G. Opton and David Werchen for appellants.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondent.

Concur: Judges GABRIELLI, JONES, WACHTLER and COOKE. Judge FUCHSBERG dissents and votes to reverse in the following opinion in which Chief Judge BREITEL and Judge JASEN concur.

Judgment affirmed, with costs, on the memorandum at the Appellate Division (55 A.D.2d 982).

FUCHSBERG, J. (dissenting).

I would reverse the judgment of the Appellate Division and annul the determination of the State Tax Commission essentially for the reasons expressed in Mr. Justice LARKIN'S dissenting memorandum with the following caveat.

The statement in Matter of Newcomb (192 N.Y. 238, 250...

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