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NAMES IN NEWS v. TAX COMM.

75 A.D.2d 145 (1980)

Names in the News, Inc., et al., Petitioners, v. New York State Tax Commission, Respondent

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

June 26, 1980

Attorney(s) appearing for the Case

Dirk S. Gould for petitioners.

Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and Jeremiah Jochnowitz of counsel), for respondent.

GREENBLOTT, J. P., STALEY, JR., MIKOLL and HERLIHY, JJ., concur.

MAIN, J.

Petitioner Names In The News, Inc., is a corporation engaged as a broker or middleman bringing together buyers and sellers of lists of names to be used as mailing lists, and the individual petitioners are officers of the corporation. At issue in this proceeding is the State Tax Commission's action in sustaining a sales and use tax assessment against petitioners for the period September 1, 1971 through...

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