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  5. 49 N.Y.2d 844 (1980)
 

MATTER OF UNDERHILL CONSTR. CORP. v. TAX COMM'N OF THE STATE OF NEW YORK

49 N.Y.2d 844 (1980)

In the Matter of Underhill Construction Corp., as Successor in Interest of Carver Concrete Corp., Appellant, v. Tax Commission of the State of New York, Respondent.

Court of Appeals of the State of New York.

Decided March 20, 1980.

Attorney(s) appearing for the Case

John J. Connolly and Thomas F. De Soye for appellant.

Robert Abrams, Attorney-General (Lawrence J. Logan and Shirley Adelson Siegel of counsel), for respondent.

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

MEMORANDUM.

The judgment of the Appellate Division should be affirmed, with costs.

There is substantial evidence in the record to sustain the determination of the State Tax Commission, following an evidentiary hearing, that prior to April 1, 1969 the taxpayer had not "irrevocably entered into" a "pre-existing lump sum or unit price construction contract" within the contemplation of subdivision (a) of section 1119...

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