There is substantial evidence in the record of the proceedings before the State Tax Commission to support the Commission's determination that designated "rental" and "lease" payments made by petitioner Great Lakes-Dunbar-Rochester, a joint venture, to the corporate venturers were, in fact, for rentals of vessels and equipment and, thus, subject to the use tax imposed
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GREAT LAKES v. TAX COMMN.
65 N.Y.2d 339 (1985)
In the Matter of Great Lakes-Dunbar-Rochester, a Joint Venture, Respondent, v. State Tax Commission, Appellant.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued April 25, 1985.
Decided June 4, 1985.
Attorney(s) appearing for the Case
Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER concur in Per Curiam opinion; Judge TITONE taking no part.
Court of Appeals of the State of New York.
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