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  5. 69 N.Y.2d 818 (1987)
 

MATTER OF AUDELL PETROLEUM CORP. v. NEW YORK STATE TAX COMM'N

69 N.Y.2d 818 (1987)

In the Matter of Audell Petroleum Corporation, Appellant, v. New York State Tax Commission, Respondent. In the Matter of Skaggs-Walsh, Inc., Appellant, v. New York State Tax Commission, Respondent. In the Matter of Ortep Fuel Oil Corporation, Formerly Known as Effron Fuel Oil Corporation, et al., Appellants, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided February 19, 1987.

Attorney(s) appearing for the Case

Fred B. Wander, Thomas F. Gleason and Salvatore D. Ferlazzo for Audell Petroleum Corporation, appellant.

Roy F. Hutton for Ortep Fuel Oil Corporation, appellant.

Nicholas J. Damadeo for Skaggs-Walsh, Inc., appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin, O. Peter Sherwood and Peter H. Schiff of counsel), for respondent.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur in memorandum.

MEMORANDUM.

In each proceeding, the judgment of the Appellate Division should be reversed, with costs, the petition granted, the determination of the State Tax Commission annulled, and the matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with this memorandum.

Tax Law § 1105 (c) (1) provides that there shall be a tax imposed...

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