Legal Opinion
Glenville Cablesystems Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 21, 1988PublishedCited by 2 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The primary issue in this proceeding is whether substantial evidence supports respondent’s determination that the "head-end” and "distribution system” of petitioner’s cable television system are comprised of tangible personal property and were thus subject to tax under Tax Law § 1105 (a) when purchased. Petitioner’s parent company purchased an…
2Cases cited3 opinions
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by2 opinions
- Capital District Better TV, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Emery Air Freight Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992