Long Island Reliable Corp. v. Tax Commission

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 sustained a sales tax assessment imposed under article 28 of the Tax Law. The petitioner is a domestic corporation selling oil. It purchased the customer list, delivery routes, maintenance and service contracts, business telephone number and the name of Qualified Burner Service, Inc., from said corporation on September 3, 1969. The Tax Commission was notified of the sale on February 11, 1970. The…