Legal Opinion
Meadowbrook Removal Corp. v. State Tax Commission of the Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided October 30, 1986PublishedCited by 1 opinion
1Opinion of the Court
Petitioner was a corporation formerly engaged in the industrial waste removal business. In June 1980, it was formally dissolved. Prior to petitioner’s dissolution it entered into six contracts for the sale of its business assets. These agreements allocated a portion of the sale price to the price of the equipment. A portion was also allocated in each contract to a restrictive covenant prohibiting petitioner, the president of which was described as an "aggressive businessman”, from taking named customers back for a period of five years. A list of customers was attached to five of the…
2Cases cited5 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Turner Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Moog, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1984
- Skaggs-Walsh, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
3Cited by1 opinion
- Murphy Heating Service, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986