Legal Opinion
Campbell Sales Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 13, 1985PublishedCited by 1 opinion
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a franchise tax assessment imposed under Tax Law article 9-A.
Petitioner is a New Jersey corporation authorized to do business in New York. It is a wholly owned subsidiary of Campbell Soup Company (Campbell Soup), which is also a New Jersey corporation. Campbell Soup is not a New York taxpayer because it does not do business in New York or engage in any activity in New York which would require the…
2Cases cited6 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Wurlitzer Co. v. State Tax CommissionNew York Court of Appeals · 1974
- Coleco Industries, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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3Cited by1 opinion
- Matter of Campbell Sales Co. v. New York State Tax Comm'nNew York Court of Appeals · 1986