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MATTER OF VOGT v. TULLY

53 N.Y.2d 580 (1981)

In the Matter of Marion G. Vogt, Individually and as Executrix of George R. Vogt, Deceased, Appellant, v. James H. Tully, Jr., et al., Constituting the Tax Commission of the State of New York, Respondents.

Court of Appeals of the State of New York.

Decided October 27, 1981.

Attorney(s) appearing for the Case

Joseph H. Murphy and E. Parker Brown, II, for appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for respondents.

Judges GABRIELLI, FUCHSBERG and MEYER concur with Judge JONES; Chief Judge COOKE and Judges JASEN and WACHTLER dissent and vote to affirm for reasons stated in the memorandum at the Appellate Division ().

JONES, J.

Inasmuch as there is no substantial evidence in the record to support the State Tax Commission's finding that Endeavor Car Company, a limited partnership engaged in the financing and leasing of railroad tank cars, was not carrying on a business in New York State, the commission's determination, dependent on that finding, that the distributive share of partnership losses was not deductible on the taxpayers...

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