Legal Opinion

International Harvester Co. v. State Tax Commission

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

Decided June 23, 1977PublishedCited by 10 opinions

1Opinion of the CourtMain, J.

On December 22, 1965, petitioner, International Harvester Company, was organized under the laws of the State of Delaware as International Harvester Corporation, a wholly-owned subsidiary of a New Jersey corporation, Interna*126tional Harvester Company. Pursuant to a merger agreement, the New Jersey corporation was thereafter merged into petitioner on March 16, 1966, with the latter corporation surviving and assuming the name International Harvester Company. On March 17, 1966, petitioner commenced doing business in New York State and a certificate of termination was filed with the New York…

2Cases cited8 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
  3. People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
  4. Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
  5. Matter of Mendelson v. KernNew York Court of Appeals · 1938

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3Cited by10 opinions

  1. Avon Products, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
  2. Nekoosa Papers, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1985
  3. Adamides v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
  4. Federal Insurance v. State Tax Commission of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
  5. Howard Johnson Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984

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