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  5. 47 N.Y.2d 207 (1979)
 

MATTER OF A & S v. TULLY

47 N.Y.2d 207 (1979)

In the Matter of Abraham & Straus, a Division of Federated Department Stores, Inc., Respondent, v. James H. Tully et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided May 1, 1979.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellants.

Steven J. Stein, Robert J. Levinsohn and Lois D. Thompson for respondent.

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

JONES, J.

Under a regulation which provides that where the proceeds of a sale have been ascertained to be uncollectible the vendor may exclude such receipts from his sales tax return, it is unreasonable for the State Tax Commission to require allocation of a partial payment on such a sale first to payment of the sales tax computed on the full purchase price.

In this proceeding brought under CPLR article...

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