MATTER OF BES CORP. v. TULLY


46 N.Y.2d 1038 (1979)

In the Matter of Bes Corporation, Respondent, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided April 3, 1979.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Nigel G. Wright, Ruth Kessler Toch and William J. Kogan of counsel), for appellant.

Stanley M. Spiegler for respondent.

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


MEMORANDUM.

The judgment appealed from should be reversed, with costs, and the determination of respondent commission should be reinstated. In an article 78 proceeding challenging a determination of the State Tax Commission which assesses sales tax liability following a hearing required by section 1138 of the Tax Law, the court must sustain that determination unless it is not supported by substantial evidence (CPLR 7803...

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