Fairbank Farms, Inc. v. Kasza

I dissent from the majority and vote to affirm Special Term. Appellants Thaddeus Kasza, coordinator, Robert A. Mazurowski and Ronald Holynski, tax examiners, and the New York Sales Tax Bureau appeal from a judgment prohibiting the determination that Fair-bank Farms, Inc., is subject to an assessment of sales tax on the operation of its interrelated garage facility. The Fairbank family owns two corporations: Fairbank Farms, Inc., and Goose Creek Transport. Each operates a fleet of trucks which are maintained by the same mechanics in a common garage facility. The mechanics were paid by each…