Davidson v. Rochester Telephone Corp.
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMikoll, J.
Appeal from an order of the Supreme Court (Prior, Jr., J.), entered June 8, 1989 in Albany County, which, inter *801alia, granted defendant’s cross motion for summary judgment dismissing the complaint.
Plaintiff, a residential subscriber of defendant, Rochester Telephone Corporation (hereinafter RTC), challenges the legality of RTC’s practice of collecting State and local sales taxes on "end user common line” charges (hereinafter EUCL) which are set by the Federal Communications Commission (hereinafter FCC) to recover costs which plaintiff contends are interstate in nature. EUCL is an interstate…
2Cases cited6 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
- N. H. Lyons & Co. v. CorsiNew York Court of Appeals · 1957
- WT Wang, Inc. v. NEW YORK STATE DEP'T OF TAXATION & FIN.New York Court of Appeals · 1983
- W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982
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