Allied New York Services, Inc. v. Bragalini

— Proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission. Petitioner is engaged at Idlewild Airport in the delivery of aviation fuel to airlines under exclusive contract with the New York Port Authority which regulates the movement of fuel on the field and places upon petitioner fixed responsibilities relating thereto. By separate agreements with oil companies which sell fuel to airlines, the petitioner charges a rate based on gallons handled at the airport. The petitioner is not permitted by the Port Authority agreement to have any…