M & G Convoy, Inc. v. State Tax Commission , 42 N.Y.2d 1017 ( 1977 )

Concur: Chief Judge Breitel and Judges Jasen, Jones, Wachtler and Fuchsberg. Judges Gabrielli and Cooke dissent and vote to reverse on the dissenting opinion by Mr. Justice J. Clarence Herlihy at the Appellate Division (55 Ad2d 204, 206; see, also, Complete Auto Tr. v Brady, 430 US 274).