Legal Opinion
American Telephone & Telegraph Co. v. State Tax Commission
New York Court of Appeals
Decided March 29, 1984PublishedCited by 72 opinions
1Opinion of the Court
OPINION OF THE COURT
Meyer, J.
A New York transmission company which provides telephone and other communication service throughout the continental United States through subsidiary corporations but carries on in New York the financial studies necessary *397to meet the capital requirements of the subsidiaries, is subject to the franchise tax imposed by section 183 of the Tax Law on capital stock measured by “gross assets * * * employed in any business within this state” on money advanced to subsidiaries and on cash temporarily invested pending such advances. It is, however, not taxable under that…
2Cases cited33 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Matter of Mounting Finishing Co. v. McGoldrickNew York Court of Appeals · 1945
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Engle v. TalaricoNew York Court of Appeals · 1973
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3Cited by72 opinions
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- Lorillard Tobacco Co. v. RothNew York Court of Appeals · 2003
- Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Varrington Corp. v. City of New York Department of FinanceNew York Court of Appeals · 1995
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