Legal Opinion
Texas Eastern Transmission Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 9, 1999PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Crew III, J. P.
The parties have stipulated to the relevant facts. During the years in question (1989, 1990 and 1991) petitioner, a Delaware corporation with its principal office and place of business in Houston, Texas, owned and operated an interstate natural gas pipeline system that extended from Texas to the northeast and midwest United States and spanned some 1,900 miles. The length of the pipeline in New York, which terminated on Staten Island, was approximately 2.5 miles.
Prior to October 1985, petitioner operated solely as a merchant of natural gas, purchasing such…
2Cases cited7 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Goldberg v. SweetSupreme Court of the United States · 1989
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Tennessee Gas Pipeline Co. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000