Legal Opinion

Hospital Television Systems, Inc. v. New York State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided January 17, 1973PublishedCited by 17 opinions

1Opinion of the Court

Appeal, by permission, from so much of an order of the Supreme Court at Special Term, entered July 9, .1970 in Albany County, which, in a proceeding pursuant to CPLR article 78, denied the State Tax Commission’s motion to dismiss the petition. Petitioner supplies coin-operated television facilities in hospitals. Under an agreement with a hospital, petitioner erects a master antenna on the hospital roof and connects installed television receiving sets in various rooms throughout the hospital. Each set is operated by inserting a quarter into an attached timing device giving 30 minutes of…

2Cases cited2 opinions

  1. Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
  2. Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Supreme Court · 1970

3Cited by17 opinions

  1. Niagara Mohawk Power Corp. v. City School DistrictNew York Court of Appeals · 1983
  2. G & B Publishing Co. v. Department of Taxation & Finance, Sales Tax BureauAppellate Division of the Supreme Court of the State of New York · 1977
  3. Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
  4. Horner v. StateAppellate Division of the Supreme Court of the State of New York · 1985
  5. Westwood Pharmaceuticals, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1990

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