Legal Opinion
Airborne Freight Corp. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided April 7, 1988PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Plaintiff operates as both an air express transportation company providing expeditious air delivery of smaller packages and documents throughout the country and as an air freight forwarder for air shipments of heavier cargo nationwide and throughout the world. The services provided in these operations include pickup from the customers’ locations and physical delivery at the ultimate consignees’ destinations, and the ground transportation entailed in such activities. The shipments travel under a single airway bill for a fee which is not broken down into separate…
2Cases cited5 opinions
- Rentways, Inc. v. O'Neill Milk & Cream Co.New York Court of Appeals · 1955
- Schwartz v. CuomoAppellate Division of the Supreme Court of the State of New York · 1985
- Air Transport Ass'n of America v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1983
- Air Transport Ass'n of America v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1983
- Airborne Freight Corp. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1987
3Cited by4 opinions
- Tax Appeal of Kamikawa v. Lynden Air Freight, Inc.Hawaii Supreme Court · 1998
- Kamikawa v. United Parcel Service, Inc.Hawaii Supreme Court · 1998
- Burlington Air Express, Inc. v. Municipio De CarolinaSupreme Court of Puerto Rico · 2001
- Burlington Air Express, Inc. v. Municipio de CarolinaSupreme Court of Puerto Rico · 2001