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MATTER OF SUNSHINE DEVELOPERS, INC. v. TAX COMM'N OF THE STATE OF NEW YORK

132 A.D.2d 752 (1987)

In the Matter of Sunshine Developers, Inc., et al., Petitioners, v. Tax Commission of the State of New York, Respondent

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

July 2, 1987

Mahoney, P. J.

Petitioner Sunshine Developers, Inc., was incorporated in Delaware in 1977 for the purpose of buying boats and chartering them to businesses for entertaining clients. Sunshine's place of business is in Fort Lee, New Jersey. Petitioner Joe Morris is the president of Sunshine. This proceeding concerns the purchase by Sunshine of two boats, a 33-foot "Egg Harbor" in 1977 and a 42-foot "Post Sport...

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