DIREEN OPERATING CORP. v. TAX COMM.


46 A.D.2d 191 (1974)

Direen Operating Corp., Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 12, 1974.


Attorney(s) appearing for the Case

Goldwater & Flynn (Leon Liner of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for respondent.

HERLIHY, P. J., SWEENEY and REYNOLDS, JJ., concur with MAIN, J.; KANE, J., dissents and votes to confirm in an opinion.


MAIN, J.

This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by an order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the respondent State Tax Commission which found that the receipts from the services performed by the petitioner are not exempt from the sales and use tax within...

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