Legal Opinion

Great Lakes-Dunbar-Rochester v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided May 31, 1984PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

Harvey, J.

The use tax in this case was assessed on the amount of money reimbursed to the two members of a joint venture from the receipts of a construction contract in accordance with an agreement by the two members for the use of their heavy equipment on the job.

The City of Rochester advertised for bids to construct a sewer outfall which consisted of laying a pipe, 10 feet in diameter, 18,000 feet into Lake Ontario. Two corporations, Great Lakes Dredge and Dock Company and Dunbar and Sullivan Dredging Company, decided to bid on the contract as a joint venture. After it…

2Cases cited13 opinions

  1. Caplan v. CaplanNew York Court of Appeals · 1935
  2. Mann Theatres Corp. of California v. Mid-Island Shopping Plaza Co.Appellate Division of the Supreme Court of the State of New York · 1983
  3. City of New York v. Pennsylvania RailroadNew York Court of Appeals · 1975
  4. Feder v. CaliguiraNew York Court of Appeals · 1960
  5. Dogan v. Harbert Construction Corp.District Court, S.D. New York · 1980

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3Cited by6 opinions

  1. Walker v. We Try Harder, Inc.Appellate Division of the Supreme Court of the State of New York · 1986
  2. Conners v. Town of ColonieAppellate Division of the Supreme Court of the State of New York · 2013
  3. Allstate Insurance v. Chia-I LungNew York Supreme Court · 1986
  4. North River Insurance v. Spain Oil Corp.New York Supreme Court · 1987
  5. Conners v. Town of ColonieAppellate Division of the Supreme Court of the State of New York · 2013

1 more not listed; retrieve them via the Exa API.

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