Legal Opinion
MATTER OF SIEMENS CORP. v. Tax Appeals Tribunal
New York Court of Appeals
Decided April 1, 1997PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be reversed, with costs, and the petition dismissed.
Petitioner Siemens Corp. (Siemens), a Delaware corporation with its principal place of business in New York, is a wholly owned subsidiary of Siemens Aktiengesellschaft (Siemens AG.), a German corporation. Siemens acts as a financial conduit between Siemens AG. and its other affiliates throughout the United States, borrowing money in commercial markets and relending it to the Siemens affiliates. After an audit, the Department of Taxation and Finance determined that…
2Cases cited2 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Industrial Indemnity Co. v. CooperNew York Court of Appeals · 1993
3Cited by6 opinions
- Lorillard Tobacco Co. v. RothNew York Court of Appeals · 2003
- Disney Enterprises, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- Gaied v. New York State Tax Appeals TribunalNew York Court of Appeals · 2014
- Brooklyn Navy Yard Cogeneration Partners v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- Xerox Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
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