Legal Opinion
Names in News, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 26, 1980PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
Main, J.
Petitioner Names In The News, Inc., is a corporation engaged as a broker or middleman bringing together buyers and sellers of lists of names to be used as mailing lists, and the individual petitioners are officers of the corporation. At issue in this proceeding is the State Tax Commission’s action in sustaining a sales and use tax assessment against petitioners for the period September 1, 1971 through August 31, 1974 relative to transactions whereby various mailing lists were rented through the brokerage services of the petitioner corporation. Basically, the…
2Cases cited5 opinions
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Matter of Markowitz v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1976
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- MATTER OF ALAN DREY CO., INC. v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by15 opinions
- Mercy Hospital v. New York State Department of Social ServicesNew York Court of Appeals · 1992
- Allstate Insurance v. Tax Commission of StateAppellate Division of the Supreme Court of the State of New York · 1985
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- Allen v. Commissioner of Social ServicesAppellate Division of the Supreme Court of the State of New York · 1986
- Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
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