Legal Opinion
MATTER OF QUOTRON SYS., INC. v. Irizarry
New York Court of Appeals
Decided November 15, 1979PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
The nature of plaintiffs business is sufficiently described in Quotron Systems v Gallman (39 NY2d 428), which held that it could not be taxed as a utility. A fair reading of Matter of Crystal v City of Syracuse (38 NY2d 883, affg 47 AD2d 29), Matter of Metropolitan Bank of Syracuse v Department of Assessment of City of Syracuse (44 NY2d 864, affg 57 AD2d 1055) and Matter of Crossman Cadillac v Board of Assessors of County of Nassau (44 NY2d 963, affg 60 AD2d 842) is that section 102 (subd 12, par…
2Cases cited8 opinions
- Quotron Systems, Inc. v. GallmanNew York Court of Appeals · 1976
- Matter of Crystal v. City of Syracuse, Dep't of AssessmentNew York Court of Appeals · 1976
- Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
- People ex rel. Holmes Electric Protective Co. v. ChambersNew York Supreme Court · 1953
- People ex rel. Holmes Electric Protective Co. v. ChambersNew York Court of Appeals · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- MATTER OF MANHATTAN CABLE TV SERVS., DIV. OF STERLING INFO. SERVS., INC. v. FreybergNew York Court of Appeals · 1980
- AT&T Information Systems, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1988
- American Cablevision of Rochester, Inc. v. JacobsAppellate Division of the Supreme Court of the State of New York · 1984
- Travis v. Board of Assessment ReviewNew York Supreme Court · 1999
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
8 more not listed; retrieve them via the Exa API.