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MATTER OF CHARLES R. WOOD ENTERS., INC. v. STATE TAX COMM'N

67 A.D.2d 1042 (1979)

In the Matter of Charles R. Wood Enterprises, Inc., Petitioner, v. State Tax Commission, Respondent In the Matter of Fantasy Rides, Inc., Petitioner, v. State Tax Commission, Respondent In the Matter of Gaslight Rides, Inc., Petitioner, v. State Tax Commission, Respondent

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

February 8, 1979

Petitioners are corporations, each of which has as its president and majority stockholder Charles R. Wood and as its principal business the ownership and operation of various attractions, displays and/or rides at either Storytown U. S. A. or Gaslight Village, amusement parks in Warren County. In these proceedings, petitioners seek the annulment of determinations of the State Tax Commission wherein assessments against petitioners by the Sales Tax Bureau were sustained. Initially...

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