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MATTER OF McHUGH v. STATE TAX COMM'N

70 A.D.2d 987 (1979)

In the Matter of Agnes M. McHugh et al., Petitioners, v. State Tax Commission, Respondent

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

June 14, 1979

Neff Lathing Company, Incorporated (Neff) was the parent company of Moreton Contracting Corporation (Moreton Corp.). Moreton Corp. was incorporated to facilitate the business of subcontracting of construction work carried on by Neff. All bank accounts and assets were in the name of Neff. Lillian Moreton was the president of both corporations and ran them until her death in either July, 1964 or 1965. Petitioner McHugh was secretary...

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