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MATTER OF MURPHY HEATING SERV., INC. v. CHU

124 A.D.2d 907 (1986)

In the Matter of Murphy Heating Service, Inc., et al., Petitioners, v. Roderick G. W. Chu et al., Constituting The State Tax Commission, Respondents

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

November 20, 1986

Levine, J.

Petitioner Murphy Heating Service, Inc. (Murphy) sold its retail fuel oil business to petitioner General Utilities, Inc. (General). Included in the sale price was some $337,000 for the "accounts of [the] seller". Subsequently, the Department of Taxation and Finance assessed a sales tax on the sale of Murphy's accounts on the ground that it constituted the sale of a customer list which was taxable...

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