Legal Opinion
Telephone & Telegraph Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 7, 1983PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
Petitioner is incorporated in New York State as a transmission company. Its principal executive offices are located in New York City where its corporate records are maintained. Petitioner is the parent company of a group of subsidiary corporations known as the Bell System. It also owns 195 Broadway Corporation, a New York corporation.
Petitioner, through its Long Lines Department (a division of petitioner), operated a network of cable, wire and radio circuits and related equipment to provide for interconnection among the communications systems of its telephone…
2Cases cited17 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Ford Motor Co. v. BeauchampSupreme Court of the United States · 1940
- Steinbeck v. GerosaSupreme Court of the United States · 1958
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3Cited by3 opinions
- Kimberley's A Day Spa, Ltd. v. HevesiNew York Supreme Court · 2006
- Piccolo v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Piccolo v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013