Legal Opinion
Seaboard World Airlines, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 6, 1986PublishedCited by 2 opinions
1Opinion of the CourtKane, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a use tax assessment imposed under Tax Law article 28.
Petitioner is incorporated in Delaware. Petitioner leased aircraft from Northwest Orient Airlines from September 1, 1974 through February 28, 1979 (hereinafter the audit period). Petitioner obtained and relinquished control and possession of these aircraft at the John F. Kennedy International Airport (hereinafter JFK) in New York City. Petitioner…
2Cases cited9 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Savemart, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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3Cited by2 opinions
- Sunshine Developers, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Bloomingdale Bros v. ChuAppellate Division of the Supreme Court of the State of New York · 1986