Legal Opinion
American Telephone & Telegraph Co. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 15, 1993PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Kassal, J.
Although the New York State Department of Taxation and Finance (State) may tax long distance telephone carriers on gross receipts attributable to their doing business within this State, it may not tax long distance carriers in such a way that a carrier doing most of its business within this State has a lower effective tax rate than a carrier doing most of its business outside the State. Since the impact of Tax Law § 186-a (2-a) is to permit a long distance carrier to deduct access fees in direct proportion to the extent which that company does business within the…
2Cases cited4 opinions
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
- American Telephone & Telegraph Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1992
3Cited by3 opinions
- American Telephone & Telegraph Co. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1994
- Am. Tel. & Tel. v. TAX & FINNew York Court of Appeals · 1994
- Ontario Trucking Ass'n v. New York State Department of Taxation & FinanceNew York Supreme Court · 1996