Legal Opinion
Diamond Terminal Corp. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 21, 1990PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Harvey, J.
Petitioner was incorporated in 1987 for the purpose of entering into a lease for the operation of a gasoline and motor fuel terminal located at Oceanside, Nassau County. Petitioner’s president and sole shareholder is Stanley Coven, who was also president and sole shareholder of another terminal, Milano Equities, Inc. (hereinafter Milano). In July 1987, petitioner filed an application with respondent for a terminal operator’s license. At the same time, a terminal operator application was allegedly filed for Milano to operate a terminal in the City of Mount Vernon,…
2Cases cited4 opinions
- Pachucki v. WaltersAppellate Division of the Supreme Court of the State of New York · 1977
- Heckt v. City of LackawannaAppellate Division of the Supreme Court of the State of New York · 1974
- Marquart v. PeralesAppellate Division of the Supreme Court of the State of New York · 1988
- Heckt v. City of LackawannaNew York Court of Appeals · 1974
3Cited by3 opinions
- Janus Petroleum, Inc. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Medicon Diagnostic Laboratories, Inc. v. PeralesAppellate Division of the Supreme Court of the State of New York · 1992
- Shaw v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994