Legal Opinion

Ormsby Haulers, Inc. v. Tully

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

Decided November 8, 1979PublishedCited by 10 opinions

1Opinion of the Court

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 denied revision of a determination of a sales and use tax assessment imposed under article 28 of the Tax Law. Prior to the incorporation of petitioner Ormsby Haulers, Inc., petitioners Kenneth and Raymond Ormsby each owned a tractor and trailer which they used primarily to haul lumber, wood pulp and wood chips for the Elliott Hardwood Co. (Elliott). At that time, Elliott carried them on its…

2Cases cited2 opinions

  1. Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
  2. Maplecrest Sausage Co. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979

3Cited by10 opinions

  1. Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
  2. Petrolane Northeast Gas Service, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
  3. Great Lakes-Dunbar-Rochester v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  4. Greco Bros. Amusement Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
  5. Meditrust C/O Conifer Park, Inc. v. FaheyAppellate Division of the Supreme Court of the State of New York · 1996

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