Home/New York Court of Appeals/Harder's Express, Inc. v. New York State Tax Commission

Harder's Express, Inc. v. New York State Tax Commission

410 N.E.2d 748, 50 N.Y.2d 1050, 431 N.Y.S.2d 815, 1980 N.Y. LEXIS 2562
New York Court of Appeals·Decided July 8, 1980·Published·Cited by 4 cases

Opinion

OPINION OF THE COURT

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.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.

Order affirmed, with costs, in a memorandum.

Free access — add to your briefcase to read the full text and ask questions with AI

Harder's Express, Inc. v. New York State Tax Commission, 410 N.E.2d 748, 50 N.Y.2d 1050, 431 N.Y.S.2d 815, 1980 N.Y. LEXIS 2562 (N.Y. 1980).

410 N.E.2d 748 (Harder's Express, Inc. v. New York State Tax Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

David Hazan, Inc. v. Tax Appeals Tribunal
152 A.D.2d 765 (Appellate Division of the Supreme Court of New York, 1989)
Charles v. Regan
126 Misc. 2d 333 (New York Supreme Court, 1984)
In re the Liquidation of Consolidated Mutual Insurance
89 A.D.2d 895 (Appellate Division of the Supreme Court of New York, 1982)
Toomey v. Blum
426 N.E.2d 181 (New York Court of Appeals, 1981)