MATTER OF ARTEX SYS., INC. v. URBACH


252 A.D.2d 750 (1998)

676 N.Y.S.2d 284

In the Matter of Artex Systems, Inc., et al., Petitioners, v. Michael Urbach, as Commissioner of The New York State Department of Taxation and Finance, et al., Respondents

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

July 16, 1998


White, J.

In 1990 petitioner Artex Systems, Inc., a Canadian corporation, entered into a $5.8 million lump-sum subcontract with Tishman Construction Corporation to provide limestone veneer precast concrete panels for the outside facade of the Regent Hotel that was being constructed in New York City. Thereafter, following a field audit wherein the auditor determined that the subcontract was one for the sale of...

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