Legal Opinion

W.T. Wang, Inc. v. New York State Department of Taxation & Finance

New York Supreme Court

Decided April 24, 1981PublishedCited by 3 opinions

1Opinion of the Court

OPINION OF THE COURT

Margaret Taylor, J.

Plaintiff is a New York corporation that publishes a daily Chinese language newspaper entitled The World Journal. On April 16, 1980, plaintiff filed a claim with the defendant, the New York State Department of Taxation and Finance. That claim asked for a refund of the sales tax plaintiff paid on local calls and equipment charges during the months of August through December, 1979. Plaintiff based its claim on section 1115 (subd [b], par [i]) of the New York Tax Law which states in pertinent part: “Telephony and telegraphy and telephone and telegraph…

2Cases cited11 opinions

  1. Solnick v. WhalenNew York Court of Appeals · 1980
  2. Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
  3. Tully v. Griffin, Inc.Supreme Court of the United States · 1976
  4. Press v. County of MonroeNew York Court of Appeals · 1980
  5. First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975

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3Cited by3 opinions

  1. W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982
  2. Saljen Realty Corp. v. Human Resources Administration Crisis Intervention ServicesCivil Court of the City of New York · 1981
  3. W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982

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