MATTER OF CUSTOM MGMT. CORP. v. NEW YORK STATE TAX COMM'N


148 A.D.2d 919 (1989)

In the Matter of Custom Management Corporation, Petitioner, v. New York State Tax Commission, Respondent

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

March 30, 1989


Mercure, J.

Petitioner sets up and manages food service operations and facilities at various educational and health care institutions. Petitioner has separate written contracts with each of its institutional clients setting forth the details of the various responsibilities and rights accorded to each party thereunder. Typically, the client provides the dining area, kitchen and related equipment, as well as glasses, silverware and china, and petitioner...

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