The petitioner is a domestic corporation selling oil. It purchased the customer list, delivery routes, maintenance and service contracts, business telephone number and the name of Qualified Burner Service, Inc., from said corporation on September 3, 1969. The Tax Commission was notified of the sale on February 11, 1970. The Tax Commission determined on July 20, 1970 that the transaction constituted a bulk sale of business assets of Qualified Burner Service, Inc., in accordance...
Let's get started
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.