Legal Opinion
Merit Oil of New York, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 16, 1986PublishedCited by 4 opinions
1Opinion of the Court
Petitioner operates gasoline service stations in this State. Some of its stations are located on property owned by petitioner, whereas others are located on property rented pursuant to long-term leases. Once the property is acquired, petitioner makes various improvements on the property which are necessary for the operation of its stations. The improvements *327include installation of underground gasoline tanks, fuel piping systems from the tanks to the gasoline pumps, canopies over the fuel pumping area, cashiers’ booths for the service station attendant located under the canopy area, concrete…
2Cases cited8 opinions
- Finserv Computer Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- MATTER OF FINSERV COMPUTER CORP. v. TullyNew York Court of Appeals · 1984
- 107 Delaware Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- 107 Delaware Associates v. New York State Tax CommissionNew York Court of Appeals · 1985
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Newman v. DirectorNew Jersey Tax Court · 1994
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Glenville Cablesystems Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Capital District Better TV, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994