Manhattan Cable Television, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMercure, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which partially sustained sales and use tax assessments imposed under Tax Law articles 28 and 29.
The ultimate inquiry herein is whether petitioner is liable for sales and use taxes on its purchases of machinery and equipment used in connection with the furnishing of cable television services and on its payments to subcontractors who installed cable and equipment within the streets of New York City, for the period January 1, 1974 to…
2Cases cited7 opinions
- Hamptons Hospital & Medical Center, Inc. v. MooreNew York Court of Appeals · 1981
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- New York State Cable Television Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- McMahan v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Glenville Cablesystems Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Linen World, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Jericho Boats of Smithtown, Inc. v. State Tax Commission of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 1988
- Capital District Better TV, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Matter of Washington Sq. Hotel LLC v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
1 more not listed; retrieve them via the Exa API.