Legal Opinion
American Telephone & Telegraph Co. v. New York State Department of Taxation & Finance
New York Supreme Court
Decided November 30, 1992PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Edward H. Lehner, J.
The issue before the court is whether Tax Law § 186-a (2-a) is unconstitutional because the benefit of the deduction provided therein is directly related to the percentage of a telephone company’s property located in the State of New York.
*807Plaintiff, American Telephone and Telegraph (AT&T), moves pursuant to CPLR 3212 for summary judgment declaring that said section, as amended by chapter 190 of the Laws of 1990, violates the Commerce Clause of the United States Constitution as well as the Equal Protection and Due Process Clauses of the Federal and New…
2Cases cited9 opinions
- Lewis v. BT Investment Managers, Inc.Supreme Court of the United States · 1980
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- American Telephone & Telegraph Co. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993