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MATTER OF MATTISON v. NEW YORK STATE TAX COMM'N

49 N.Y.2d 838 (1980)

In the Matter of Graham D. Mattison, Appellant, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided March 20, 1980.

Attorney(s) appearing for the Case

Richard H. Appert and Emanuel G. Demos for appellant.

Robert Abrams, Attorney-General (Nigel G. Wright and Shirley Adelson Siegel of counsel), for respondent.

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

Judgment reversed, with costs, and the petition granted for reasons stated in the dissenting memorandum by Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division (68 A.D.2d 974

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