Legal Opinion

Mobil International Finance Corp. v. New York State Tax Commission

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

Decided May 8, 1986PublishedCited by 10 opinions

1Opinion of the Court

OPINION OF THE COURT

Weiss, J.

Petitioners, Mobil International Finance Corporation (MIFC), Mobil Oil Corporation (Mobil Oil) and Mobil Petroleum Company, Inc. (Mobil Petroleum), seek review of a determination by respondent which sustained the assessment of deficiencies in corporate franchise taxes against each petitioner. MIFC was incorporated in Delaware in 1968 to obtain funds from foreign sources and to use those funds to assist in meeting the financial requirements of Mobil Oil and its subsidiaries and affiliates which operate exclusively in countries outside the United States. MIFC was a…

2Cases cited16 opinions

  1. Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
  2. Collins v. CoddNew York Court of Appeals · 1976
  3. Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
  4. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
  5. Johnson v. JoyNew York Court of Appeals · 1979

11 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Astoria Financial Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
  2. Central NY Coach Lines, Inc. v. LaroccaAppellate Division of the Supreme Court of the State of New York · 1986
  3. Doe v. CoughlinAppellate Division of the Supreme Court of the State of New York · 1986
  4. Fuchsberg & Fuchsberg v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
  5. Pohatcong Investors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989

5 more not listed; retrieve them via the Exa API.

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