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MATTER OF FOOD CONCEPTS, INC. v. STATE TAX COMM'N

122 A.D.2d 371 (1986)

In the Matter of Food Concepts, Inc., Petitioner, v. State Tax Commission, Respondent

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

July 10, 1986

Main, J.

The Drinx Plus Company, a wholly owned subsidiary of petitioner that was later merged into petitioner, contracted in 1975 with European American Bank (EAB) to provide food service to EAB employees. Those employees purchased food from Drinx Plus at prices that reflected the subsidy that was being paid by EAB to Drinx PLus so that the employees could enjoy lower food prices. Petitioner entered into a...

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