Consolidated Rail Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Cardona, P. J.
Petitioner is the owner and operator of a railroad system which operates in New York and at least 13 other States. As part of its business, petitioner purchases substantial quantities of petroleum fuel from out-of-State suppliers, brings the fuel into New York and stores it until used in locomotives which travel both in and outside of New York. Effective September 1, 1990 (see, L 1990, ch 190), Tax Law article 13-A provided that a "petroleum business” is one importing fuel for "use, distribution, storage or sale in the state” (Tax Law § 300 [b] [1] [i]), and…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Town of Johnsburg v. Town of Johnsburg Zoning Board of AppealsAppellate Division of the Supreme Court of the State of New York · 2002
- Aydin v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Seymour v. NicholsAppellate Division of the Supreme Court of the State of New York · 2005
- Moran Towing Corp. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2001
- Selkin v. State Board for Professional Medical ConductDistrict Court, S.D. New York · 1999
1 more not listed; retrieve them via the Exa API.