Legal Opinion
Lakeland Farms Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 1, 1972PublishedCited by 5 opinions
1Opinion of the CourtReynolds, J.
This is a proceeding pursuant to article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court, Albany County) to review a determination of the State Tax Commission, which denied petitioner an exemption from the highway use tax under subdivision 3 of section 504 of the Tax Law.. Petitioner, a partnership whose business is the production of eggs for market, owns approximately 500,000 chickens which are continuously sold and replenished. At the time this action arose, petitioner leased two farms in New York: one…
2Cases cited4 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- County of Herkimer v. Village of HerkimerNew York Court of Appeals · 1939
- Matter of SchwartzmanNew York Court of Appeals · 1942
- In re the Claim for Benefits under Article 18 of Labor LawAppellate Division of the Supreme Court of the State of New York · 1941
3Cited by5 opinions
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Bullis v. Town of Grand IsleSupreme Court of Vermont · 1989
- New York Botanical Garden v. Assessors of the Town of WashingtonAppellate Division of the Supreme Court of the State of New York · 1981
- Aero Mayflower Transit Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988