Legal Opinion
Bennett Brothers, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 8, 1978PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Sweeney, J. P.
Petitioner is a New York corporation engaged in the sale of general merchandise by hard cover mail order catalog throughout the eastern half of the United States, including *615New York. It maintains distribution, showroom and office facilities in New York City. A separate and distinct Illinois corporation maintains similar facilities in Chicago. Both corporations shared and divided the cost of the business operations.
The mail order catalogs are produced on paper which is manufactured outside the State and shipped directly to printers, also located outside of the…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- A. R. Gundry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1978
- A. R. Gundry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by13 opinions
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
- Sears, Roebuck & Co. v. WoodsTennessee Supreme Court · 1986
- District of Columbia v. W. Bell & Co., Inc.District of Columbia Court of Appeals · 1980
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Phillips Mercantile Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
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