Legal Opinion
Del-Met Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 21, 1984PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Weiss, J.
This petitioner, which manufactures and sells automotive wheel covers and has its principal plant and offices in the Town of Walton, Delaware County, contends that respondent’s disallowance of its allocation of income for corporate franchise taxes to out-of-State sources was arbi*313trary, capricious and not supported by substantial evidence. Petitioner further contends that section 210 (subd 3, par [a], cl [4]) of the Tax Law, as applied to it, violates its due process rights (US Const, 14th Amdt; NY Const, art I, § 6) and/or the commerce clause (US Const, art I, §…
2Cases cited11 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Levin v. GallmanNew York Court of Appeals · 1977
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3Cited by5 opinions
- Delia v. G. W. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Labadie Sales Corp. v. New York City Deparment of FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Bamberger Polymers, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1985
- Campbell Sales Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Miller v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985