CIBRO PETROLEUM PRODS., INC. v. CHU


67 N.Y.2d 806 (1986)

Cibro Petroleum Products, Inc., Appellant, v. Roderick G. W. Chu, as Commissioner of the New York State Department of Taxation and Finance and as President of the New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided March 20, 1986.


Attorney(s) appearing for the Case

David F. Kunz, John E. Holt-Harris, Jr., James B. Ayers and Peter A. Lynch for appellant.

Robert Abrams, Attorney-General (Nancy A. Spiegel, Robert Hermann and Peter H. Schiff of counsel), for respondent.

Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR., concur.


MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division. We add that the legislative history establishes that the tax was intended to "apply to all competing petroleum businesses, and, with the exception of residential fuel and petrochemical feedstocks, to virtually all petroleum sold in the State" (Memorandum of Assembly Rules Committee...

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