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RICH PRODS. CORP. v. CHU

132 A.D.2d 175 (1987)

In the Matter of Rich Products Corporation, Petitioner, v. Roderick G. W. Chu et al., Constituting The Tax Commission of the State of New York, Respondents

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

November 25, 1987

Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear (Victor T. Fuzak, Paul R. Comeau, Mark S. Klein and Benjamin M. Zuffranieri, Jr., of counsel), for petitioner.

Robert Abrams, Attorney-General (Francis V. Dow and Nancy A. Spiegel of counsel), for respondent.

MAHONEY, P. J., KANE, CASEY and WEISS, JJ., concur.

LEVINE, J.

Petitioner is a major manufacturer and national distributor of frozen dairy and dessert products, including coffee creamers and a variety of cakes, pastries and pies. In furtherance of its marketing strategies and research, petitioner uses the services of Selling Areas Marketing, Inc. (SAMI). SAMI collects data on the movement of grocery products of all kinds from 774 grocery warehouses in 54 identified...

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