MODERN REFRACTORIES v. DUGAN


164 A.D.2d 69 (1990)

In the Matter of Modern Refractories Service Corporation et al., Petitioners, v. John P. Dugan et al., Constituting The State Tax Appeals Tribunal, Respondents

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

November 1, 1990


Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg, P. C. (Ronald A. Sutton of counsel), for petitioners.

Robert Abrams, Attorney-General (Nancy A. Spiegel and Wayne L. Benjamin of counsel), for Commissioner of Taxation and Finance, respondent.

MAHONEY, P. J., CASEY, MIKOLL and YESAWICH, JR., JJ., concur.


LEVINE, J.

Petitioner Modern Refractories Service Corporation (hereinafter petitioner) is in the business of installing, repairing and otherwise servicing refractory products, i.e., gunite and brick work in heat treat, blast and forging furnaces and coke ovens, primarily for coke and utility companies. Traditionally, repair and servicing of such ovens and furnaces required them to be completely shut down so that...

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