MATTER OF ROCHESTER GAS & ELEC. CORP. v. NEW YORK STATE TAX COMM'N


71 N.Y.2d 931 (1988)

In the Matter of Rochester Gas and Electric Corporation, Appellant, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided April 26, 1988.


Attorney(s) appearing for the Case

William S. Brandt for appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin, O. Peter Sherwood and Peter H. Schiff of counsel), for respondent.

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


MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Respondent Tax Commission has imposed a sales tax deficiency assessment upon petitioner in the principal amount of $132,000 after determining that petitioner's payments to independent haulers to collect, transport and properly dispose of industrial fly ash — a waste product of coal combustion — constituted receipts from the...

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