513 N.Y.S.2d 962, 506 N.E.2d 533 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 […]