CON RAIL CORP. v. TAX APPEALS


231 A.D.2d 140 (1997)

660 N.Y.S.2d 459

In the Matter of Consolidated Rail Corporation, 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 17, 1997


Attorney(s) appearing for the Case

Loselle Greenawalt Kaplan Blair & Adler, New York City (James N. Blair of counsel), for petitioner.

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing and Peter H. Schiff of counsel), for New York State Commissioner of Taxation and Finance, respondent.

MIKOLL, CREW III, CASEY and YESAWICH JR., JJ., concur.


CARDONA, P. J.

Petitioner is the owner and operator of a railroad system which operates in New York and at least 13 other States. As part of its business, petitioner purchases substantial quantities of petroleum fuel from out-of-State suppliers, brings the fuel into New York and stores it until used in locomotives which travel both in and outside of New York. Effective September 1, 1990 (see, L 1990,...

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