Legal Opinion
Micro Computer Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 16, 1978PublishedCited by 4 opinions
1Opinion of the Court
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 the State Tax Commission which sustained a franchise tax assessment against petitioner for the fiscal periods ending June 30, 1972 and June 30, 1973. Petitioner is a domestic corporation and owned, either outright or with a subsidiary, two IBM computers which it leased to the Parker Hanifin Corporation in Cleveland, Ohio. Pursuant to an audit of petitioner for the taxable periods *868in question, respondent disallowed all…
2Cases cited2 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Minkin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by4 opinions
- Del-Met Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Dan-Ellen, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Psychological Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Alconox, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985