Orvis Co. v. Tax Appeals Tribunal

86 N.Y.2d 165 (1995)

654 N.E.2d 954

630 N.Y.S.2d 680

In the Matter of Orvis Company, Inc., Respondent-Appellant,

v.

Tax Appeals Tribunal of the State of New York et al., Respondents, and Commissioner of the New York State Department of Taxation and Finance, Appellant-Respondent.

In the Matter of Vermont Information Processing, Inc., Respondent,

v.

Tax Appeals Tribunal of the State of New York, Respondent, and Commissioner of Taxation and Finance of the State of New York, Appellant.

Court of Appeals of the State of New York.

Argued April 27, 1995.

Decided June 14, 1995.

Dennis C. Vacco, Attorney-General,…