ISLAND RECYCLING CORP. v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE


34 A.D.3d 739 (2006)

823 N.Y.S.2d 909

ISLAND RECYCLING CORP. et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

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

Decided November 28, 2006.


Ordered that the order and judgment is affirmed, with costs.

Despite the plaintiffs' claims, the defendants' interpretation of Tax Law § 1105 (c) (5) was neither irrational nor unreasonable (see Matter of Chesterfield Assoc. v New York State Dept. of Labor, 4 N.Y.3d 597, 605 [2005]; Matter of Cecos Intl. v State Tax Commn., 71 N.Y.2d 934 [1988]; Matter of Rochester Gas &...

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