1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 48 A.D.2d
  5. 48 A.D.2d 466 (1975)
 

MATTER OF EVANS v. GALLMAN

48 A.D.2d 466 (1975)

In the Matter of William A. Evans, Petitioner, v. Norman F. Gallman et al., Constituting The State Tax Commission, Respondents

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

July 2, 1975

Attorney(s) appearing for the Case

Offermann, Fallon, Mahoney & Cassano (Leo J. Fallon of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Michael F. Colligan and Ruth Kessler Toch of counsel), for respondents.

HERLIHY, P. J., GREENBLOTT, MAIN and REYNOLDS, JJ., concur.

LARKIN, J.

This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission which sustained motor fuel tax assessments imposed under article 12-A of the Tax Law.

As a distributor of motor fuel (Tax Law, § 282, subd 1), petitioner is subject to an excise tax upon motor fuel sold within the State (Tax Law, §§ 284, 284-a). Subdivision 5 of section 282...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases