McGraw-Hill, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Kane, J.
Petitioner is a New York corporation engaged in the business of publishing magazines for distribution nationwide. As part of this activity, it generates revenue from the sale of advertisements in its magazines. All contractual arrangements for such advertising space are handled through petitioner’s New York sales office and, in the calendar years 1976, 1977, 1978 and 1979, petitioner’s net receipts for sales of advertising totaled $733,416,693. By virtue of its New York situs, petitioner is required to pay franchise tax annually based upon the percentage of its net…
2Cases cited6 opinions
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Arkansas Writers' Project, Inc. v. RaglandSupreme Court of the United States · 1987
- Save Pine Bush, Inc. v. Planning BoardAppellate Division of the Supreme Court of the State of New York · 1981
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
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3Cited by10 opinions
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- McGraw-Hill, Inc. v. State Tax CommissionNew York Court of Appeals · 1990
- Puterio v. ReganAppellate Division of the Supreme Court of the State of New York · 1990
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