Smedley Crane Service, Inc. v. Crystal

This is a case in which the commissioner of revenue services (commissioner) has found a sizable deficiency because of an asserted invoice defect that turns out not, in fact, to be fatal. The taxpayer has duly appealed to this court. After conducting a hearing de novo, I find that, under the controlling statute, the taxpayer must prevail.

Smedley Crane Service, Inc. (Smedley), the taxpayer, leases cranes to contractors. The cranes are leased both with and without crews. Each crane, when used, has 'a crew of two persons, an operator who runs the crane and an oiler who maintains it. There are…