Legal Opinion

Nekoosa Papers, Inc. v. Chu

Appellate Division of the Supreme Court of the State of New York

Decided December 5, 1985PublishedCited by 5 opinions

1Opinion of the CourtKane, J.

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 a corporate franchise tax assessment imposed under Tax Law article 9-A.

Petitioner, a Wisconsin corporation doing business in several states, was the owner of a paper mill located in the Town of Potsdam, St. Lawrence County, until August 1977. The Potsdam mill was purchased by petitioner in 1957 for the production of business communications paper. In the early 1970s, petitioner decided to…

2Cases cited5 opinions

  1. Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1984
  2. Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
  3. Turner Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
  4. International Harvester Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
  5. Delia v. G. W. ChuAppellate Division of the Supreme Court of the State of New York · 1984

3Cited by5 opinions

  1. Grace Plaza of Great Neck v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1986
  2. Hudson Valley Nursing Center v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1987
  3. Reserve v. County of UlsterAppellate Division of the Supreme Court of the State of New York · 2001
  4. Willett v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
  5. All Weather Carting Corp. v. Town Board of IslipNew York Supreme Court · 1987

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