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1991-2 N.Y. Tax Cas. T-1 (1991)

handle is hein.nytax/nytcas0010 and id is 1 raw text is: 1991 New York Tax Cases T-1 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Matter of the Petition of HARRIER OIL CORPORATION DECISION for Review of a Denial, Suspension, Cancel- lation, or Revocation of a License,, Permit or Registration under Article 12-A of the Tax Law. Petitioner, Barrier Oil Corporation, 184 West Main Street, Tarrytown, New York 10591, filed an exception to the determination of the Administrative Law Judge issued on May 2, 1990 with respect to its petition for review of a denial, suspension, cancelation, or revocation of a license, permit or registration under Article 12-A of the Tax Law (File No. 807303). Petitioner appeared by Levine, Robinson & Algios, P.C. (Kenneth L. Robinson, Esq., of counsel). The Division of Taxation appeared by William F. Collins, Esq. (Patricia L. Brumbaugh, Esq., of counsel). Both parties filed briefs in this matter. Oral argument was heard at the request of petitioner on November 14, 1990. After reviewing the entire record in this matter, the Tax Appeals Tribunal renders the following decision. Issue Whether sufficient grounds exist to support the refusal to register petitioner as a motor fuel distributor. Findings of Fact We find the facts as determined by the Administrative Law Judge. These facts are set forth below. Petitioner, Barrier Oil Corporation (Barrier), was incorporated sometime in 1972 and has been doing business continuously since that time. Barrier's current president, Wayne Jeffers, entered the fuel oil business while still in high school, working, for his father. The senior Mr. Jeffers owned a home heating oil service called Village Oil Heating which was operated on a part-time basis with a customer list of approximately 40. In 1972, with Wayne's older brother William Jeffers serving as president, Barrier purchased the assets of Village Oil and continued operating the business on a part-time basis.

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