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MATTER OF WILLIAM E. BOULEY CO., INC. v. STATE TAX COMM'N

88 A.D.2d 1019 (1982)

In the Matter of William E. Bouley Co., Inc., Petitioner, v. State Tax Commission, Respondent

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

June 3, 1982

The sole issue in this proceeding is whether there is substantial evidence in the record to support the Tax Commission's determination denying petitioner an exemption under former section 1115 (subd [a], par [15]) of the Tax Law, which exempted from the sales and use tax materials sold to a contractor for incorporation in a building or structure of a tax-exempt organization if the material "is to be resold to such organization as...

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