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  5. 43 N.Y.2d 867 (1978)
 

MATTER OF A. R. GUNDRY, INC. v. NEW YORK STATE TAX COMM'N

43 N.Y.2d 867 (1978)

In the Matter of A. R. Gundry, Inc., Respondent, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided February 7, 1978.

Attorney(s) appearing for the Case

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

Robert E. Brown for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur in memorandum.

MEMORANDUM.

The judgment of the Appellate Division should be reversed, without costs, and the determination of the State Tax Commission reinstated.

Section 503 of the Tax Law imposes "a highway use tax for the privilege of operating any vehicular unit upon the public highways of this state. * * * The tax for each such vehicular unit shall be computed by multiplying the number of miles operated on the public highways...

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