IN THE MATTER OF CHRISTOPHER H. LUNDING ET AL., RESPONDENTS, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK, RESPONDENT, COMMISSIONER OF TAXATION AND FINANCE OF THE STATE OF NEW YORK, APPELLANT.

91 N.Y.2d 985, 697 N.E.2d 177, 674 N.Y.S.2d 276 (1998).
May 7, 1998

3 No. 116

[98 NY Int. 0051]
Decided May 7, 1998

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

Submitted by Andrew D. Bing, for appellant.
Submitted by Christopher H. Lunding, pro se, for respondents.

MEMORANDUM:

In the Matter of Christopher H. Lunding et al., Respondents, v. Tax Appeals Tribunal of the State of New York, Respondent, Commissioner of Taxation and Finance of the State of New York, Appellant.

* * * * * * * * * * * * * * * *

Upon reargument, following remand by the Supreme Court of the United States, judgment affirmed, with costs (Matter of Lunding v Tax Appeals Tribunal of the State of New York, __ US __, decided 1/21/98). Chief Judge Kaye and Judges Titone, Bellacosa, Smith, Levine, Ciparick and Wesley concur.

Decided May 7, 1998

IN THE MATTER OF CHRISTOPHER H. LUNDING ET AL., RESPONDENTS, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK, RESPONDENT, COMMISSIONER OF TAXATION AND FINANCE OF THE STATE OF NEW YORK, APPELLANT.

91 N.Y.2d 985, 697 N.E.2d 177, 674 N.Y.S.2d 276 (1998). May 7, 1998

91 N.Y.2d 985, 697 N.E.2d 177, 674 N.Y.S.2d 276 (1998).
May 7, 1998