Legal Opinion

Al Tech Specialty Steel Corp. v. New York State Department of Taxation & Finance

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

Decided July 23, 1987PublishedCited by 4 opinions

1Opinion of the Court

OPINION OF THE COURT

Kane, J. P.

Petitioner operates two specialty steel finishing plants in New York. Each of these facilities uses an acidic chemical compound, known in the trade as "pickle liquor”, to remove oxide scale from steel during finishing. After repeated use, the pickle liquor loses its effectiveness and is neutralized with lime. This lime treatment, utilized by petitioner, produces a waste product known as lime stabilized waste pickle liquor sludge (hereinafter LSWPLS).

Under the Resource Conservation and Recovery Act (42 USC §§ 6901-6987), the Environmental Protection Agency…

2Cases cited7 opinions

  1. Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
  2. City of Rochester v. ChiarellaNew York Court of Appeals · 1983
  3. People v. Harris Corp.Appellate Division of the Supreme Court of the State of New York · 1984
  4. People v. Roth, New York County Courts1985
  5. People v. Dommermuth Petroleum Equipment & Maintenance Corp.Appellate Division of the Supreme Court of the State of New York · 1983

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3Cited by4 opinions

  1. 550 Central Avenue Deli Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
  2. New York State Department of Environmental Conservation v. United States Department of EnergyDistrict Court, N.D. New York · 1991
  3. NEW YORK ST. DEPT. OF ENV. CONS. v. Dept. of EnergyDistrict Court, N.D. New York · 1991
  4. People v. BushAppellate Division of the Supreme Court of the State of New York · 1987

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