MATTER OF LIBERTY COACHES, INC. v. STATE TAX COMM'N


79 A.D.2d 775 (1980)

In the Matter of Liberty Coaches, Inc., Petitioner, v. State Tax Commission, Respondent

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

December 18, 1980


Petitioner and Resort Bus Lines, Inc. (Resort) are duly authorized omnibus carriers which are affiliated by virtue of the fact that their stocks are owned by the same individuals. It is undisputed that both share garage facilities and office space; that Resort did not have its own employees and for most of the time herein pertinent owned no buses of its own; and that all of Resort's operations were performed by petitioner's employees. During the period in issue, petitioner...

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