Legal Opinion
ADT Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 27, 1985PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Yesawich, Jr., J.
Petitioner installs, sells, operates and maintains burglar and fire alarm systems. The two basic systems offered, central station and local alarm, are comprised of essentially the same components but differ in operation. Central station systems are connected by leased telephone lines to a central office where signals are received and monitored and, when an alarm sounds, guards are dispatched; local alarm systems terminate with a sounding device on the protected premises. A variant of the local system, referred to as a direct connect local alarm system,…
2Cases cited9 opinions
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
- People ex rel. Holmes Electric Protective Co. v. ChambersNew York Supreme Court · 1953
- MATTER OF QUOTRON SYS., INC. v. IrizarryNew York Court of Appeals · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Durham Temporaries, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Glenville Cablesystems Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988