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  5. 75 N.Y.2d 852 (1990)
 

MATTER OF McGRAW-HILL, INC. v. STATE TAX COMM'N

75 N.Y.2d 852 (1990)

In the Matter of McGraw-Hill, Inc., Respondent, v. State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided February 20, 1990.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Peter H. Schiff, O. Peter Sherwood and Francis V. Dow of counsel), for appellant.

John L. Cady for respondent.

Richard J. Tofel, Charles F. Feldman and Robert D. Sack for Dow Jones & Company, Inc., amicus curiae.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.

MEMORANDUM.

The judgment of the Appellate Division should be affirmed for the reasons stated in the opinion of Justice T. Paul Kane (146 A.D.2d 371), with costs. On this appeal the State contends, for the first time, that even if the taxpayer prevails in its claim that the tax levied on it for tax years 1976 through 1979 is unconstitutional, the court's decision, based upon a 1978 amendment...

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