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MATTER OF ORMSBY HAULERS, INC. v. TULLY

72 A.D.2d 845 (1979)

In the Matter of Ormsby Haulers, Inc., et al., Petitioners, v. James H. Tully et al., Individually and Constituting The State Tax Commission, et al., Respondents

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

November 8, 1979

Prior to the incorporation of petitioner Ormsby Haulers, Inc., petitioners Kenneth and Raymond Ormsby each owned a tractor and trailer which they used primarily to haul lumber, wood pulp and wood chips for the Elliott Hardwood Co. (Elliott). At that time, Elliott carried them on its payroll largely for workers' compensation insurance purposes. Elliott refused to continue the Ormsby brothers on its payroll after a compensation claim was disputed by Elliott's insurance carrier...

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