Legal Opinion
Cibro Petroleum Products, Inc. v. Chu
New York Court of Appeals
Decided March 20, 1986PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division. We add that the legislative history establishes that the tax was intended to "apply to all competing petroleum businesses, and, with the exception of residential fuel and petrochemical feedstocks, to virtually all petroleum sold in the State” (Memorandum of Assembly Rules Committee, 1983 NY Legis Ann, at 173; see, Governor’s Program Bill Memorandum, at 4) and, therefore, that "aviation fuel” as used in Tax Law § 300 (b) covers…
2Cases cited4 opinions
- Cooper v. MorinNew York Court of Appeals · 1979
- Eagle v. PatersonNew York Court of Appeals · 1982
- In re Barbara C.New York Court of Appeals · 1985
- Barber v. DembroskiNew York Court of Appeals · 1981
3Cited by8 opinions
- Colton v. RiccobonoNew York Court of Appeals · 1986
- Giordano v. O'NeillAppellate Division of the Supreme Court of the State of New York · 1987
- Maysek & Moran, Inc. v. S.G. Warburg & Co.Appellate Division of the Supreme Court of the State of New York · 2001
- Village of Muttontown v. Port Washington Holding Corp.Appellate Division of the Supreme Court of the State of New York · 2010
- Jones v. HarroldAppellate Division of the Supreme Court of the State of New York · 1996
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