Legal Opinion
Felmont Oil Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 26, 1997PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
Petitioner’s principal business from 1981 to 1985, the tax years at issue herein, was the production and sale of unrefined crude oil and natural gas. During these same years petitioner also mined and sold gold and, until 1982, it manufactured and sold ammonia. While petitioner carried on business activities in several different States, including New York, it did not produce or sell any crude oil within this State. In 1981, 1982, 1983, 1984 and 1985, petitioner paid windfall profit taxes on crude oil sales and production activities to the Federal Government. On its…
2Cases cited9 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Brooklyn Union Gas Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Burnside Coal & Oil Co. v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2000