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MATTER OF SAPOLIN PAINTS, INC. v. TULLY

44 N.Y.2d 865 (1978)

In the Matter of Sapolin Paints, Inc., et al., Respondents, v. James H. Tully et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided May 31, 1978.

Attorney(s) appearing for the Case

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

Robert F. Welch for respondents.

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

Judgment modified, with costs to petitioners, and matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with Matter of Montauk Improvement v Proccacino (41 N.Y.2d 913) and, as so modified...

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