FELMONT OIL v. TAX APPEALS


235 A.D.2d 184 (1997)

665 N.Y.S.2d 689

In the Matter of Felmont Oil Corporation, Petitioner, v. Tax Appeals Tribunal et al., Respondents

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

November 26, 1997


Attorney(s) appearing for the Case

Emmet, Marvin, Martin, L. L. P., New York City (J. Dudley B. Kimball and John M. Ryan of counsel), for petitioner.

Dennis C. Vacco, Attorney-General, Albany (Julie S. Mereson and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance, respondent.

MERCURE, J. P., PETERS, SPAIN and CARPINELLO, JJ., concur.


CASEY, J.

Petitioner's principal business from 1981 to 1985, the tax years at issue herein, was the production and sale of unrefined crude oil and natural gas. During these same years petitioner also mined and sold gold and, until 1982, it manufactured and sold ammonia. While petitioner carried on business activities in several different States, including New York, it did not produce or sell any crude oil within...

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