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MATTER OF ALLIED STORES CORP. v. STATE TAX COMM'N

115 A.D.2d 207 (1985)

In the Matter of Allied Stores Corporation, Doing Business as Dey Brothers Company, Petitioner, v. State Tax Commission, Respondent

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

November 27, 1985

Kane, J. P.

This CPLR article 78 proceeding concerns a sales and use tax assessment imposed on petitioner as the result of its termination of two licensing agreements with John F. Davis Company, Inc. (Davis) in a document entitled "Purchase and Sale Agreement", executed August 14, 1978.

Allied Stores is a corporation with divisions throughout the United States. Two of these divisions are petitioner and Allied Stores of Penn-Ohio, Inc. (Penn-Ohio...

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