Legal Opinion
St. Joe Resources Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 25, 1987PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Harvey, J.
The facts are not in dispute. Petitioner is engaged in the business of mining zinc ore. It operates two mines and a mill in the community of Balmat and a third mine in the Town of Pierrepont, all in St. Lawrence County. The Pierrepont mine is located 28 miles from the Balmat mill. The zinc ore is not saleable when it is brought to the surface. It requires milling in order to complete the mining process and produce a marketable product. Petitioner thus purchased trucks which are used to transport the ore mined in Pierrepont to the Balmat mill. It is these trucks,…
2Cases cited4 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Envirogas, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- National Fuel Gas Distribution Corp. v. ChuNew York Court of Appeals · 1986
- Rochester Independent Packer, Inc. v. HeckelmanNew York Supreme Court · 1975
3Cited by5 opinions
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- ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- GE Solid State v. DIR., TAX. DIV.New Jersey Superior Court Appellate Division · 1992
- St. Joe Resources Co. v. New York State Tax CommissionNew York Court of Appeals · 1988