Legal Opinion
Capital District Better TV, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided January 27, 1994Published
1Opinion of the Court
—Cardona, P. J.
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 sales and use tax assessments imposed under Tax Law articles 28 and 29.
Petitioners are four affiliated cable television companies engaged in the business of providing entertainment programs and information services to subscribers within their franchise *912areas in upstate New York. In order to deliver signals to their subscribers, petitioners constructed trunk distribution systems of coaxial cables, amplifiers and…
2Cases cited5 opinions
- Simpson v. WolanskyNew York Court of Appeals · 1975
- Margolin v. NewmanAppellate Division of the Supreme Court of the State of New York · 1987
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Glenville Cablesystems Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988