Legal Opinion
Eastman Kodak Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 29, 1970PublishedCited by 7 opinions
1Opinion of the CourtHerlihy, P. J.
The petitioner (taxpayer) contends that certain of its sales should be excluded from the sales receipts factor of the three fraction formula by which income of a foreign corporation doing business in this State, but dealing in interstate commerce is assigned to this State (Tax Law, § 210).* *300The applicable statutory language controlling the determination in the. present case is as follows: “An order shall be deemed received or accepted within the state if it has been received or accepted by an employee, agent, agency or independent contractor chiefly situated at, connected with, by contract or…
2Cases cited5 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
3Cited by7 opinions
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- American Insurance v. LewisNew York Court of Appeals · 1980
- Golden v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Matter of Campbell Sales Co. v. New York State Tax Comm'nNew York Court of Appeals · 1986
- Nicholls v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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