St. Joe Resources Co. v. New York State Tax Commission (72 N.Y.2d 943, 1988)

New York Court of Appeals 1988-09-20

Citations

Full opinion text

OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (132 AD2d 98, 102-104).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.