ADP Automotive Claims Services, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Mahoney, J.
Petitioner operates a computer-generated information service known as Audatex which, among other things, assists its customers (predominantly insurance companies and automotive repair shops) in the preparation of automobile damage appraisals. The process works as follows. An appraiser employed by the customer performs an actual inspection of the damaged vehicle, fills out an Audatex worksheet listing the vehicle’s make, model and year, identifying the damaged parts, indicating whether the damaged parts can be repaired *247or must be replaced1 and delineating the…
2Cases cited9 opinions
- Cecos International, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
- Finserv Computer Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Towne-Oller & Associates, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Rich Products Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- MATTER OF FINSERV COMPUTER CORP. v. TullyNew York Court of Appeals · 1984
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3Cited by6 opinions
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- 677 New Loudon Corp. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Wegmans Food Mkts., Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
- British Land (Maryland), Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Matter of Dynamic Logic, Inc. v. Tax Appeals Trib. of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2024
1 more not listed; retrieve them via the Exa API.