Legal Opinion
Imperial Manufacturing Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 2, 1984PublishedCited by 2 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained the assessment of a compensating use tax pursuant to section 1110 of the Tax Law. The facts are undisputed. Petitioner manufactures wallpaper using engraved metal cylinders to print the patterns on the paper. Petitioner purchased blank cylinders out of State and sent them to another out-of-State company for engraving. After they were engraved, petitioner brought the engraved cylinders…
2Cases cited7 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- MATTER OF NIAGARA MOHAWK POWER CORP. v. WanamakerNew York Court of Appeals · 1956
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
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3Cited by2 opinions
- W. T. Wang, Inc. v. StateAppellate Division of the Supreme Court of the State of New York · 1985
- Newark Florists, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985