Legal Opinion
Finch, Pruyn & Co. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided July 19, 1979PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Kane, J.
Petitioner is a New York corporation engaged in the manufacture of fine and high grade paper for books, business forms and written correspondence. At issue in this proceeding is whether some of the chemicals used in the production of that paper are exempt from the New York State sales and compensating use tax as tangible personal property purchased for resale as a physical component part of other tangible personal property. The resolution of that question necessitates a limited recital of the papermaking process and a description of the manner in which the disputed…
2Cases cited2 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
3Cited by7 opinions
- Al-Tom Investment, Inc. v. Director of RevenueSupreme Court of Missouri · 1989
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Fannon & Osmond Photography, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- Nevada Tax Commission v. Nevada Cement Co.Nevada Supreme Court · 2000
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