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MATTER OF MEADOWBROOK REMOVAL CORP. v. STATE TAX COMM'N OF THE DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK

124 A.D.2d 423 (1986)

In the Matter of Meadowbrook Removal Corporation, Petitioner, v. State Tax Commission of the Department of Taxation and Finance of the State of New York, Respondent

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

October 30, 1986

Mikoll, J.

Petitioner was a corporation formerly engaged in the industrial waste removal business. In June 1980, it was formally dissolved. Prior to petitioner's dissolution it entered into six contracts for the sale of its business assets. These agreements allocated a portion of the sale price to the price of the equipment. A portion was also allocated in each contract to a restrictive covenant prohibiting petitioner, the president of which was described...

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