MTR CALLANAN MAR v. TAX COMM


98 A.D.2d 555 (1984)

In the Matter of Callanan Marine Corporation, Petitioner, v. State Tax Commission, Respondent

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

January 26, 1984


Attorney(s) appearing for the Case

Cole & Dietz (Charles A. Simmons and James J. Terry of counsel), and Hayes & Lapetina (Harry R. Hayes of counsel), for petitioner.

Robert Abrams, Attorney-General (Peter G. Crary and William J. Kogan of counsel), for respondent.

MAIN, MIKOLL, YESAWICH, JR., and WEISS, JJ., concur.


MAHONEY, P. J.

Petitioner, a common carrier chartered by the Interstate Commerce Commission, is in the business of transporting crushed stone, brick and sand for its parent corporation, Callanan Industries, Inc., which mines and sells crushed stone. Petitioner's activities which are at issue in the instant proceeding involve the transportation of crushed stone in scows towed by a tugboat from the quarries of...

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