Legal Opinion
Westinghouse Electric Corp. v. Tully
New York Court of Appeals
Decided October 18, 1984PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
This matter is before us on remand from the United States Supreme Court after it declared unconstitutional portions of the New York Tax Law (Tax Law, § 208 et seq.). The offending portions related to the taxation of domestic international sales corporations (DISCs) and they were invalidated because they authorized credits which favored exports shipped from New York and discriminated against *194exports shipped from other States (see Westinghouse Elec. Corp. v Tully, 466 US _, 104 S Ct 1856). We are to determine what part of the statute, if any, remains valid. In…
2Cases cited4 opinions
- Field v. ClarkSupreme Court of the United States · 1892
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1982
3Cited by21 opinions
- People v. LibertaNew York Court of Appeals · 1984
- Ass'n of Surrogates & Supreme Court Reporters v. StateNew York Court of Appeals · 1992
- Doyle v. Suffolk CountyCourt of Appeals for the Second Circuit · 1986
- CWM Chemical Services v. RothNew York Court of Appeals · 2006
- Dalton v. PatakiAppellate Division of the Supreme Court of the State of New York · 2004
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