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
CourtNew York Court of Appeals
DecidedJuly 8, 1980
StatusPublished
Cited by4 cases

This text of 410 N.E.2d 748 (Harder's Express, Inc. v. New York State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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.

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Bluebook (online)
410 N.E.2d 748, 50 N.Y.2d 1050, 431 N.Y.S.2d 815, 1980 N.Y. LEXIS 2562, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harders-express-inc-v-new-york-state-tax-commission-ny-1980.