ST JOE RES. v. TAX COMMN.


132 A.D.2d 98 (1987)

In the Matter of St. Joe Resources Company, a Division of St. Joe Minerals Corporation, Petitioner, v. New York State Tax Commission, Respondent

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

November 25, 1987


Attorney(s) appearing for the Case

Sanders D. Heller for petitioner.

Robert Abrams, Attorney-General (John Q. Driscoll of counsel), for respondent.

MAHONEY, P. J., MAIN and LEVINE, JJ., concur with HARVEY, J.; YESAWICH, JR., J., dissents and votes to confirm in an opinion.


HARVEY, J.

The facts are not in dispute. Petitioner is engaged in the business of mining zinc ore. It operates two mines and a mill in the community of Balmat and a third mine in the Town of Pierrepont, all in St. Lawrence County. The Pierrepont mine is located 28 miles from the Balmat mill. The zinc ore is not saleable when it is brought to the surface. It requires milling in order to complete the mining process...

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