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MATTER OF HENRY v. WETZLER

82 N.Y.2d 859 (1993)

631 N.E.2d 102

609 N.Y.S.2d 160

In the Matter of Stanley Henry, Individually and on Behalf of Chanry Communications, Ltd., Appellant, v. James W. Wetzler, as Commissioner of the New York State Department of Taxation and Finance, et al., Respondents.

Court of Appeals of the State of New York.

Decided December 15, 1993.

Attorney(s) appearing for the Case

Thomas P. Schulz, Farmingdale, Richard Paul Stone and Barbara L. Weisberg for appellant.

Robert Abrams, Attorney-General, Albany (Julie S. Mereson, Jerry Boone and Peter H. Schiff of counsel), for respondents.

Chief Judge KAYE and Judges SIMONS, TITONE, HANCOCK, JR., BELLACOSA, SMITH and LEVINE concur.

MEMORANDUM.

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

Petitioner, an officer of a company that owns, publishes and distributes several shopping newspapers, commenced this CPLR article 78 proceeding to challenge a determination of the Tax Appeals Tribunal requiring payment of sales and use taxes due on certain purchases of equipment and electricity by the company that occurred between 1982...

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