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HAWKINS, DELAFIELD & WOOD v. MICHAEL

67 N.Y.2d 873 (1986)

Hawkins, Delafield & Wood et al., Appellants, v. Philip R. Michael, as Commissioner of Finance of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided March 20, 1986.

Attorney(s) appearing for the Case

Charles L. Kades, Thomas W. Pippert and James R. Eustis, Jr., for appellants.

Frederick A. O. Schwarz, Jr., Corporation Counsel (Glenn Newman, Charles Himmelman and Fred B. Ringel of counsel), for respondent.

Chester J. Straub and Roger D. Netzer for Willkie Farr & Gallagher, amicus curiae.

Chief Judge WACHTLER and Judges MEYER, SIMONS, ALEXANDER, TITONE and HANCOCK, JR., concur; Judge KAYE taking no part.

MEMORANDUM.

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

A determination of the Commissioner of Finance should be upheld unless shown to be erroneous, arbitrary or capricious (see, Matter of Holy Spirit Assn. v Tax Commn., 55 N.Y.2d 512, 518; Matter of Koner v Procaccino, 39...

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