Legal Opinion

Rich Products Corp. v. Chu

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

Decided November 25, 1987PublishedCited by 7 opinions

1Opinion of the Court

OPINION OF THE COURT

Levine, J.

Petitioner is a major manufacturer and national distributor of frozen dairy and dessert products, including coffee creamers and a variety of cakes, pastries and pies. In furtherance of its marketing strategies and research, petitioner uses the services of Selling Areas Marketing, Inc. (SAMI). SAMI collects data on the movement of grocery products of all kinds from 774 grocery warehouses in 54 identified markets throughout the United States. This information is broken down mainly by a simply worded description of the product category, the manufacturer, brand,…

2Cases cited6 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Allstate Insurance v. Tax Commission of StateAppellate Division of the Supreme Court of the State of New York · 1985
  3. Allstate Insurance v. Tax Commission of the StateNew York Court of Appeals · 1986
  4. Twin Coast Newspapers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  5. Towne-Oller & Associates, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Westwood Pharmaceuticals, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1990
  2. ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
  3. Matter of Dynamic Logic, Inc. v. Tax Appeals Trib. of the State of New YorkNew York Court of Appeals · 2025
  4. Matter of Wegmans Food Mkts., Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
  5. Westwood Pharmaceuticals, Inc. v. ChuNew York Supreme Court · 1990

2 more not listed; retrieve them via the Exa API.

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