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MATTER OF AM. COMMUNICATIONS TECH., INC. v. STATE OF NEW YORK TAX APPEALS TRIBUNAL

83 N.Y.2d 773 (1994)

633 N.E.2d 479

611 N.Y.S.2d 125

In the Matter of American Communications Technology, Inc., et al., Petitioners, and David Meyers et al., Appellants, v. State of New York Tax Appeals Tribunal et al., Respondents.

Court of Appeals of the State of New York.

Decided February 10, 1994.

Attorney(s) appearing for the Case

Scher & Scher, P. C., Great Neck (Robert A. Scher and Daniel J. Scher of counsel), for appellants.

G. Oliver Koppell, Attorney-General, Albany (Nancy A. Spiegel, Jerry Boone and Peter H. Schiff of counsel), for James W. Wetzler, respondent.

Concur: Chief Judge KAYE and Judges SIMONS, BELLACOSA, SMITH and CIPARICK. Taking no part: Judges TITONE and LEVINE.

Judgment affirmed, with costs, for the reasons stated in the opinion by Justice A. Franklin Mahoney at the Appellate Division (185 A.D.2d 79

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