Legal Opinion · Dissent
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, 1987Published
1Dissent
Yesawich, Jr., J. (dissenting).
The settled law appears to me to be such that dismissal of the petition is inevitable. Petitioner seeks the benefit of an exemption from sales and use tax; hence, it carries the burden of proving that it comes within the language of the exemption (Matter of Grace v New York State Tax Commn., 37 NY2d 193, 195). Since statutes creating exemptions are to be strictly and narrowly interpreted, to prevail petitioner must establish that "its interpretation is the only reasonable construction” (Dental Socy. v New York State Tax Commn., 110 AD2d 988, 989, affd on opn…
2Cases cited7 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- Envirogas, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
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