MATTER OF ALBANY-EDISON OXYGEN CO., INC. v. TULLY


44 N.Y.2d 988 (1978)

In the Matter of Albany-Edison Oxygen Co., Inc., Respondent, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided July 6, 1978.


Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for appellant.

James F. Seely for respondent.

Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.


Judgment reversed, with costs, and the determination of the State Tax Commission that petitioner's original acquisition of metallic cylinders was not tax exempt reinstated (see Matter of Albany Calcium Light Co. v State Tax Comm., 44 N.Y.2d 987, decided...

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