Modern Refractories Service Corp. v. Dugan
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioner Modern Refractories Service Corporation (hereinafter petitioner) is in the business of installing, repairing and otherwise servicing refractory products, i.e., gunite and brick work in heat treat, blast and forging furnaces and coke ovens, primarily for coke and utility companies. Traditionally, repair and servicing of such ovens and furnaces required them to be completely shut down so that interior temperatures could be cooled sufficiently to permit service personnel to work inside. In 1978 or 1979, at the request of one of its customers, Donner-Hanna…
2Cases cited6 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Midland Asphalt Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Craftmatic Comfort Manufacturing Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
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3Cited by3 opinions
- Urso & Brown, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001
- Kiamesha Concord, Inc. v. ChairmanAppellate Division of the Supreme Court of the State of New York · 1991
- Matter of Zuckerman v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2019