GOLUB STA v. APPEALS TRIBUNAL


181 A.D.2d 216 (1992)

In the Matter of Golub Service Station, 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.

July 16, 1992


Attorney(s) appearing for the Case

Herzog, Engstrom & Koplovitz (James M. Reilly and Frederick B. Galt of counsel), for petitioner.

Robert Abrams, Attorney-General (Julie S. Mereson and Peter G. Crary of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

WEISS, P. J., MERCURE and MAHONEY, JJ., concur.


CASEY, J.

During the relevant time period at issue, petitioner, a registered distributor of motor fuel pursuant to Tax Law article 12-A, purchased motor fuel in New York from Jolana Enterprises, Inc. and Darel Energy Distributors, Inc. (hereinafter Jolana and Darel, respectively). A tax audit determined that petitioner owed motor fuel taxes on its subsequent sales

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