Legal Opinion
Southern Tier Iron Works v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided December 7, 1978PublishedCited by 2 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County), to review a determination of the State Tax Commission, which denied petitioner’s application for a revision of a determination of deficiencies in sales and use taxes. Petitioner, Southern Tier Iron Works, is a fabricator of structural steel used in building construction, and between March 1, 1969 and February 28, 1973 it purchased various pieces of shop machinery and equipment which it utilized in its fabrication process. Claiming that these purchases…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Schenectady Steel Co. v. Bruno Trimpoli General Construction Co.Appellate Division of the Supreme Court of the State of New York · 1974
- Schenectady Steel Co. v. Bruno Trimpoli General Construction Co.New York Court of Appeals · 1974
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
3Cited by2 opinions
- Midland Asphalt Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Slattery Associates, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980