Legal Opinion
Sprint Communications Co. v. City of New York Department of Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 27, 2017No. 154499/14 4165PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Sweeny, J.
In this appeal we are called upon to interpret the words of the Administrative Code of the City of New York provisions relating to the taxation of communications companies. For the reasons that follow, we conclude that plaintiff is not a utility within the meaning of the Administrative Code and is therefore not exempt from the unincorporated business income tax.
The Administrative Code of the City of New York provisions under consideration are title 11, chapter 11 (the Utility Tax) and title 11, chapter 5 (the Unincorporated Business Income Tax). Administrative…
2Cases cited10 opinions
- Riley v. County of BroomeNew York Court of Appeals · 2000
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Washington Post Co. v. New York State Insurance DepartmentNew York Court of Appeals · 1984
- New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
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3Cited by3 opinions
- Electro-Mechanical Products, Inc. v. Alan Lupton Associates Inc.District Court, D. Colorado · 2023
- Newson v. Vivaldi Real Estate LTD.Appellate Division of the Supreme Court of the State of New York · 2025
- Sprint Communications Co., L.P. v. City of N.Y. Dept. of Fin.Appellate Division of the Supreme Court of the State of New York · 2017