IN THE MATTER OF FRAYDUN MANOCHERIAN, RESPONDENT, v. THE TAX COMMISSION OF THE CITY OF NEW YORK ET AL., APPELLANTS.

82 N.Y.2d 766, 624 N.E.2d 673, 604 N.Y.S.2d 536 (1993).
October 7, 1993

1 No. 167 [1993 NY Int. 178]
Decided October 7, 1993

This memorandum is uncorrected and subject to revision before publication in the New York Reports.

Patricia E. LaFreniere, for Appellants.
Irving Sonnenschein, for Respondent.

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Order reversed, with costs, petitioner's motion for partial summary judgment denied, and certified question answered in the negative for the reasons stated in the dissenting memorandum by Justice Joseph P. Sullivan at the Appellate Division (185 AD2d at 778-784). Chief Judge Kaye and Judges Simons, Titone, Hancock, Bellacosa and Smith concur. Judge Levine took no part.

IN THE MATTER OF FRAYDUN MANOCHERIAN, RESPONDENT, v. THE TAX COMMISSION OF THE CITY OF NEW YORK ET AL., APPELLANTS.

82 N.Y.2d 766, 624 N.E.2d 673, 604 N.Y.S.2d 536 (1993). October 7, 1993

82 N.Y.2d 766, 624 N.E.2d 673, 604 N.Y.S.2d 536 (1993).
October 7, 1993