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STANDARD MFG v. TAX COMMN

114 A.D.2d 138 (1986)

In the Matter of Standard Manufacturing Company, Inc., Petitioner, v. Tax Commission of the State of New York et al., Respondents

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

January 30, 1986

Attorney(s) appearing for the Case

Lombardi, Reinhard, Walsh & Harrison, P. C. (Anthony J. Amodeo, Jr., and Richard P. Walsh, Jr., of counsel), for petitioner.

Robert Abrams, Attorney-General (Francis V. Dow and Peter J. Dooley of counsel), for respondents.

MAHONEY, P. J., MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.

MAIN, J.

Petitioner, Standard Manufacturing Company, Inc. (Standard), is a New York corporation with its principal place of business located in the City of Troy, Rensselaer County, and is engaged in the manufacture, purchase and sale of outerwear clothing. Its wholly owned subsidiary, Caribbean Outerwear Corporation (Caribbean), is a Delaware corporation but has its principal place of business in Jabuyoa, Puerto...

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