Legal Opinion

Tug Buster Bouchard Corp. v. Wetzler

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

Decided January 4, 1996PublishedCited by 8 opinions

1Opinion of the Court

OPINION OF THE COURT

Crew III, J.

Petitioners are corporations duly organized and existing under the laws of this State that provide barge and/or towing services within New York Harbor and other ports located along the eastern seaboard of the United States. The vessels operated by petitioners are powered by petroleum fuel purchased from various out-of-State suppliers. In September 1991, the Department of Taxation and Finance conducted an audit of petitioners for the period January 1984 through August 1990, at the conclusion of which the Department issued an assessment in the aggregate amount of…

2Cases cited7 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Goldberg v. SweetSupreme Court of the United States · 1989
  3. Armco Inc. v. HardestySupreme Court of the United States · 1984
  4. Chemical Waste Management, Inc. v. HuntSupreme Court of the United States · 1992
  5. People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920

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

3Cited by8 opinions

  1. Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
  2. Consolidated Rail Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
  3. MATTER OF TUG BUSTER BOUCHARD CORP. v. WetzlerNew York Court of Appeals · 1996
  4. Bray Terminals, Inc. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
  5. Moran Towing Corp. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2003

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

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