Case Name: In the Matter of P. J. Garvey Carting & Storage, Inc., Appellant, v. State Tax Commission, Respondent; In the Matter of Boss-Linco Lines, Inc., Appellant, v. State Tax Commission, Respondent; In the Matter of Rochester Gas & Electric Corporation, Appellant, v. State Tax Commission, Respondent; In the Matter of the Brooklyn Union Gas Company, Appellant, v. State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1969-07-01
Citations: 25 N.Y.2d 857
Docket Number: 
Parties: In the Matter of P. J. Garvey Carting & Storage, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Boss-Linco Lines, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Rochester Gas & Electric Corporation, Appellant, v. State Tax Commission, Respondent. In the Matter of the Brooklyn Union Gas Company, Appellant, v. State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 25
Pages: 857–863

Head Matter:
In the Matter of P. J. Garvey Carting & Storage, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Boss-Linco Lines, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Rochester Gas & Electric Corporation, Appellant, v. State Tax Commission, Respondent. In the Matter of the Brooklyn Union Gas Company, Appellant, v. State Tax Commission, Respondent.
Argued April 22, 1969;
decided July 1, 1969.
Ralph J. Gregg for P. J. Garvey Carting & Storage, Inc. and Boss-Linco Lines, Inc., appellants.
Jerome R. Hellerstein and Jerome J. Cohen for Rochester Gas & Electric Corporation, appellant.
Robert B. Lisle and Barbara M. Suchow for Brooklyn Union Gas Company, appellant.
Louis J. Lefkowits, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondent.

Opinion:
Concur: Chief Judge Fuld and Judges Burke, Bergan and Breitel. Judge Scileppi dissents and votes to reverse in the following opinion in which Judge Jasen concurs.