Legal Opinion
Condé Nast Publications, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 22, 1976PublishedCited by 23 opinions
1Opinion of the CourtKoreman, J.
Petitioner is a New York corporation with offices in New York, California, Illinois, Massachusetts, Ohio and Georgia, engaged in interstate commerce in the business of publishing magazines. During the years 1967, 1968, 1969 and 1970, petitioner’s magazines (Vogue, Glamour, Mademoiselle, House & Garden, and Bride’s) were printed in Iowa and Ohio and either mailed to subscribers or distributed through an independent distributor throughout the United States. Subscriber sales were serviced in Boulder, Colorado. Advertís*18ing was solicited throughout the United States from petitioner’s offices in…
2Cases cited3 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Eastman Kodak Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1970
3Cited by23 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Gillette Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- McGraw-Hill, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Twin Coast Newspapers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- McGraw-Hill, Inc. v. State Tax CommissionNew York Court of Appeals · 1990
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