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MATTER OF TONAWANDA TANK TRANSP. SERV., INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

168 A.D.2d 748 (1990)

In the Matter of Tonawanda Tank Transport Service, Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

December 13, 1990

Harvey, J.

The facts are relatively undisputed. Petitioner is a New York corporation engaged in the business of hazardous waste transportation, a business that is subject to special governmental regulations. Petitioner's business consists of transporting hazardous waste in vehicles designed for that purpose from a number of different hazardous waste generators to a number of different disposal facilities. In most situations, petitioner is contacted by...

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