Legal Opinion
Moran Towing & Transportation Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 11, 1987PublishedCited by 1 opinion
1Opinion of the CourtMikoll, J.
Appeal from a judgment of the Supreme Court (Prior, Jr., J.), entered May 30, 1986 in Albany County, which granted petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioners are three corporations and their various officers *961and directors. During the taxable periods at issue, petitioner Moran Towing & Transportation Company, Inc. (hereinafter Moran Towing) was in the business of leasing tugboats and using them' to provide towing services to larger…
2Cases cited9 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Puget Sound Stevedoring Co. v. State Tax CommissionSupreme Court of the United States · 1937
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- 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 by1 opinion
- Linen World, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988