TSB-M-96(14)S

Petitioner

FAA Regulations

Cleveland

TSB

the Department of Taxation and Finance

Purchaser

Cleveland Browns Football Co.

Lou Groza Boulevard

Cleveland Browns Holdings Co.

affiliates

Tax Law Defines Commercial Vessels

Ohio

Cleveland Browns Transportation LLC

LLC

Petitioner

Suffolk County

New York State Department of Taxation and Finance

Technical Service

Berea

Holdings

Office of Tax Policy Analysis Sales Tax Technical Services Division March 6, 2006

Petitioner

Federal Aviation Regulations

New York

Emphasis