Legal Opinion

Petrolane Northeast Gas Service, Inc. v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided January 15, 1981PublishedCited by 8 opinions

1Opinion of the Court

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained a sales tax on payments made by petitioners pursuant to a personal property lease. Involved herein are three corporate parties. Socony Mobil Oil Company, Inc. (hereinafter Socony) is a New York corporation with a principal place of business in Houston, Texas. Petrolane Northeast Gas Service, Inc. (hereinafter Petrolane) is a Delaware corporation licensed to do business in New York and a…

2Cases cited12 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Young v. BragaliniNew York Court of Appeals · 1958
  3. In Re Sherwood Diversified Services, Inc.District Court, S.D. New York · 1974
  4. Hidley v. RockefellerNew York Court of Appeals · 1971
  5. Mt. Mansfield Television, Inc. v. United StatesDistrict Court, D. Vermont · 1964

7 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
  2. LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
  3. 595 Investors Ltd. Partnership v. BidermanNew York Supreme Court · 1988
  4. Consolidated Freightways Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
  5. Credit Bureau of Central New York, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984

3 more not listed; retrieve them via the Exa API.

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