MATTER OF HARDER'S EXPRESS, INC. v. NEW YORK STATE TAX COMM'N


50 N.Y.2d 1050 (1980)

In the Matter of Harder's Express, Inc., Respondent, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided July 8, 1980.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and George A. Barron of counsel), for appellant.

Jeremiah F. Manning for respondent.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur.


MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum of that court relative to the application of subdivision 3 of section 470 of the Tax Law. Inasmuch as the determination of the State Tax Commission was not predicated on the provisions of section 471-a we intimate no views as to the applicability of that section.

Order affirmed, with costs, in...

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