Legal Opinion

Allied-Signal Inc. v. Tax Appeals Tribunal of the Department of Taxation & Finance

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

Decided July 18, 1996PublishedCited by 5 opinions

1Opinion of the Court

Mikoll, J. P.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained corporation franchise tax assessments imposed under Tax Law article 9-A.

This proceeding was determined upon stipulated facts which are not in dispute. Petitioner is the successor-in-interest to Bendix Corporation, a Delaware corporation with headquarters and domicile in Michigan. Bendix was incorporated in 1929 as a manufacturer of aviation and automotive parts. Over the years, Bendix developed into a…

2Cases cited11 opinions

  1. United States v. SalernoSupreme Court of the United States · 1987
  2. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  3. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  4. Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
  5. Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931

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

3Cited by5 opinions

  1. CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
  2. Tennessee Gas Pipeline Co. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000
  3. Moran Towing Corp. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2001
  4. Texas Eastern Transmission Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
  5. MeadWestvaco Corp. v. Illinois Department of RevenueSupreme Court of the United States · 2008

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