Legal Opinion
Audell Petroleum Corp. v. New York State Tax Commission
New York Court of Appeals
Decided February 19, 1987PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
In each proceeding, the judgment of the Appellate Division should be reversed, with costs, the petition granted, the determination of the State Tax Commission annulled, and the matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with this memorandum.
Tax Law § 1105 (c) (1) provides that there shall be a tax imposed upon:
"(c) The receipts from every sale, except for resale, of the following services:
"(1) The furnishing of information by printed, mimeographed or multigraphed…
2Cases cited4 opinions
- Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Long Island Reliable Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- MATTER OF ALAN DREY CO., INC. v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1979
- Mertz v. State tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by6 opinions
- Frank A. Galli, Una G. Galli, John D. Yeager, Elizabeth M. Yeager v. James T. Metz, Jr., Kathleen M. MetzCourt of Appeals for the Second Circuit · 1992
- Ace Provision & Luncheonette Supply, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Matter of Dynamic Logic, Inc. v. Tax Appeals Trib. of the State of New YorkNew York Court of Appeals · 2025
- Goldman v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Meadowbrook Removal Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
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