Golub Service Station, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
During the relevant time period at issue, petitioner, a registered distributor of motor fuel pursuant to Tax Law article 12-A, purchased motor fuel in New York from Jolana Enterprises, Inc. and Darel Energy Distributors, Inc. (hereinafter Jolana and Darel, respectively). A tax audit determined that petitioner owed motor fuel taxes on its subsequent sales *218of the fuel purchased from Jolana and Darel because neither Jolana nor Darel was a registered distributor and they had not paid motor fuel taxes on the sales to petitioner, so that petitioner was not entitled to…
2Cases cited8 opinions
- Zappone v. Home InsuranceNew York Court of Appeals · 1982
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1984
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3Cited by7 opinions
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- Albe Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- American Express Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Matter of Global Cos. LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
2 more not listed; retrieve them via the Exa API.