Legal Opinion
Consolidated Freightways Corp. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided November 4, 1982PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Weiss, J.
In computing the amount of highway use tax due under subdivision 3 of section 503 of the Tax Law, respondents determined that the unloaded weight of petitioner’s vehicles should include full tanks of diesel fuel pursuant to the definition of unloaded weight found in subdivision 7 of section 501 of the Tax Law, which determination increased *271the unloaded weight of petitioner’s vehicles and placed them in higher tax brackets. As the result of this computation in a 1973 audit of petitioner’s 1969-1973 tax returns, an assessment of additional tax and interest was made.…
2Cases cited5 opinions
- Young v. BragaliniNew York Court of Appeals · 1958
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Hidley v. RockefellerNew York Court of Appeals · 1971
- Petrolane Northeast Gas Service, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- City of New York v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by4 opinions
- Pardee v. State Tax CommisionAppellate Division of the Supreme Court of the State of New York · 1982
- Consolidated Freightways Corp. of Delaware v. TullyNew York Court of Appeals · 1983
- Lionel Leasing Industries Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Aero Mayflower Transit Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988