Great Lakes-Dunbar-Rochester v. State Tax Commission

OPINION OF THE COURT

There is substantial evidence in the record of the proceedings before the State Tax Commission to support the Commission’s determination that designated “rental” and “lease” payments made by petitioner Great Lakes-Dunbar-Rochester, a joint venture, to the corporate venturers were, in fact, for rentals of vessels and equipment and, thus, subject to the use tax imposed by Tax Law § 1110. Therefore we reverse the order of the Appellate Division and reinstate the Commission’s determination.

Great Lakes Dredge & Dock Co. and Dunbar & Sullivan Dredging Co. formed a joint venture…