GUNDRY, INC. v. TAX COMM


57 A.D.2d 261 (1977)

In the Matter of A. R. Gundry, Inc., Petitioner, v. State Tax Commission, Respondent

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

May 19, 1977


Attorney(s) appearing for the Case

Middleton-Wilson (Robert E. Brown of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for respondent.

GREENBLOTT, MAIN and LARKIN, JJ., concur with KOREMAN, P. J.; HERLIHY, J., dissents and votes to confirm in an opinion.


KOREMAN, P. J.

Petitioner is a New York corporation engaged in the business of transporting petroleum products. Since 1951, it has paid a highway use tax for its vehicles used in transporting such products. Petitioner has always computed its tax on the gross weight method under section 510 of the Tax Law. The actual mileage traveled by petitioner's trucks on New York highways has been determined consistently...

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