Liberty Coaches, Inc. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained a diesel motor fuel tax assessment imposed pursuant to article 12-A of the Tax Law. Petitioner and Resort Bus Lines, Inc. (Resort) are duly authorized omnibus carriers which are affiliated by virtue of the fact that their stocks are owned by the same individuals. It is undisputed that both share garage facilities and office space; that Resort did not have its own employees and for most…