Legal Opinion
Lionel Leasing Industries Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 25, 1984PublishedCited by 2 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 fuel and highway use tax assessments imposed pursuant to articles 12-A and 21 of the Tax Law.
From the record, it would appear that petitioner is primarily engaged in the wholesale business of selling egg containers. Those products which were delivered by petitioner were done so by the use of four vehicles, and by another five to seven vehicles to a more limited extent.
On April 28, 1978,…
2Cases cited9 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
- Urban Liquors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Korea v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
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3Cited by2 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988