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MTR ENVIROGAS v. CHU

114 A.D.2d 38 (1986)

In the Matter of Envirogas, Inc., Petitioner, v. Roderick G. W. Chu et al., Constituting The New York State Tax Commission, Respondents. (Proceeding No. 1.) In the Matter of National Fuel Gas Distribution Corporation et al., Petitioners, v. Roderick G. W. Chu et al., Constituting The New York State Tax Commission, et al., Respondents. (Proceeding No. 2.)

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

January 9, 1986

Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear (Daniel M. Darragh of counsel), for Envirogas, Inc., petitioner.

Phillips, Lytle, Hitchcock, Blaine & Huber (Paul Taylor of counsel), for National Fuel Gas Distribution Corporation and others, petitioners.

Robert Abrams, Attorney-General (Nancy A. Spiegel and Wayne L. Benjamin of counsel), for respondents.

MAIN, J. P., CASEY and HARVEY, JJ., concur.

YESAWICH, JR., J.

Envirogas, Inc., petitioner in proceeding No. 1, and National Fuel Gas Distribution Corporation and National Fuel Gas Supply Corporation (hereinafter collectively referred to as NFG), petitioners in proceeding No. 2, are engaged separately in extracting, producing and distributing natural gas in western New York. Through leases with local landowners (hereinafter lessors), Envirogas and NFG obtained...

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