Legal Opinion
Direen Operating Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 12, 1974PublishedCited by 16 opinions
1Opinion of the CourtMain, J.
This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by an order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the respondent State Tax Commission which found that the receipts from the services performed by the petitioner are not exempt from the sales and use tax within the meaning and intent of paragraph (5) of subdivision (c) of section 1105 of the Tax Law.
Petitioner, Direen Operating Corporation (hereinafter Direen) is a New York corporation wholly owned…
2Cases cited1 opinion
- New York State Bridge Authority v. MooreNew York Court of Appeals · 1949
3Cited by16 opinions
- National Elevator Industry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1980
- Newman v. DirectorNew Jersey Tax Court · 1994
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Grich v. Wood & Hyde Leather Co.Appellate Division of the Supreme Court of the State of New York · 1980
- Swierupski v. KornAppellate Division of the Supreme Court of the State of New York · 1979
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