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MATTER OF SAPOLIN PAINTS INC. v. TULLY

55 A.D.2d 759 (1976)

In the Matter of Sapolin Paints Inc., et al., Petitioners, v. James H. Tully et al., Constituting The State Tax Commission, Respondent

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

December 16, 1976

Sapolin Paints Inc. is a New York corporation engaged in the manufacture and sale of paints and related products which are sold to wholesale distributors, including two wholly owned subsidiaries, and directly to retailers. Hydraposit Applications, Inc., after a period of operation as a division of Sapolin Paints Inc., was incorporated in New Jersey on January 15, 1970 as a wholly owned subsidiary of Sapolin Paints Inc. Hydraposit leases specialized spray painting equipment...

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