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  5. 64 N.Y.2d 935 (1985)
 

MATTER OF 107 DELAWARE ASSOCS. v. NEW YORK STATE TAX COMM'N

64 N.Y.2d 935 (1985)

In the Matter of 107 Delaware Associates et al., Respondents, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided March 21, 1985.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Peter G. Crary and Peter H. Schiff of counsel), for appellant.

Michael Whiteman and Kevin M. Young for respondent.

Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.

Judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion of Justice John T. Casey at the Appellate Division (99 A.D.2d 29, 33-34). In addition, we note that Tax Law § 1105 (c) (5) does not apply because the corporation is not an individual within the meaning of...

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