Niagara Mohawk Power Corp. v. Wanamaker
| Citation | 2 N.Y.2d 764,157 N.Y.S.2d 972,139 N.E.2d 150 |
| Parties | , 139 N.E.2d 150 NIAGARA MOHAWK POWER CORP., Respondent-Appellant, v. George W. WANAMAKER, as Director of Erie County Sales Tax, Appellant- Respondent. |
| Decision Date | 15 November 1956 |
| Court | New York Court of Appeals |
Appeal from Supreme Court, Appellate Division, Fourth Department, 286 App.Div. 446, 144 N.Y.S.2d 458.
Electric power company brought proceeding under the Civil Practice Act, § 1283 et seq., to review determination of the Director of the Erie County Sales Tax that company was indebted in certain amount for unpaid sales and use taxes under county sales tax resolution and use tax resolution.
The proceedings were transferred by the Erie Special Term, Carlton A. Fisher, J., under Section 1296 of the Civil Practice Act to the Appellate Division of the Fourth Department for determination.
The Appellate Division, Vaughan, J., 286 App.Div. 446, 144 N.Y.S.2d 458, on September 21, 1955, annulled the determination, remitted the matter to the Director of Erie County Sales Tax for further proceedings, and held that company's coal, boiler, turbine, generator, coal and ash handling equipment, and structures, which housed and steadied machinery, were exempt from sales and use taxes.
The Appellate Division, 286 App.Div. 1152, 146 N.Y.S.2d 712, denied motion to modify order of September 21, 1955, nunc pro tunc.
The company appealed to the Court of Appeals, contending that since primary facts were undisputed, issue presented was one of law, and that the substantial evidence rule had no application, and that in resolving such issue the governing statutory provision, as an exception from coverage rather than an exemption, should be liberally construed in favor of the taxpayer, not only to accord with general principles, but also to accomplish its purpose of avoiding double taxation.
Elmer R. Weil, Co. Atty., Buffalo (Maurice J. Rumizen, Asst. Co. Atty., Buffalo, John S. Ryan, Buffalo, of counsel), for appellant-respondent.
James A. O'Neill, Kenefick, Bass, Letchworth, Baldy & Phillips, Buffalo (Daniel G. Yorkey, Buffalo, Alexander C. Cordes, Buffalo, and Donald F. Runyan, Buffalo, of counsel), for petitioner.
Order affirmed with costs.
All concur.
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