Gillette Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMahoney, J.
The respondent commission has assessed corporate franchise taxes (Tax Law, art 9-A) for the years 1969 through 1972 against the petitioner totaling $547,232 plus interest. A license fee (Tax Law, §191) for 1972 of $900 and interest has also been assessed. The franchise tax for each year was determined by taking a flat percentage of petitioner’s income allocable to New York sales (Tax Law, § 210, subd 1, par [a], cl [1]), whereas the license fee was a percentage of the value of its capital stock deemed employed in this State (Tax Law, § 181, subd 1).
Petitioner asks the franchise tax assessment…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Howard v. WymanNew York Court of Appeals · 1971
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- William Wrigley, Jr. Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1991
- Matter of Gillette Co. v. State Tax Comm'nNew York Court of Appeals · 1978
- Indiana Department of Revenue v. Kimberly-Clark Corp.Indiana Supreme Court · 1981
- Matthew Bender & Co. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
10 more not listed; retrieve them via the Exa API.