Legal Opinion
Matter of Campbell Sales Co. v. New York State Tax Comm'n
New York Court of Appeals
Decided June 3, 1986PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be reversed, with costs, and the determination of the New York State Tax Commission reinstated.
We agree, for the reasons stated in the dissenting memorandum of Justice Paul A. Yesawich, Jr., at the Appellate Division, that substantial evidence supports the determination of the State Tax Commission to require petitioner to file its franchise tax return on a combined basis with its parent corporation and other subsidiaries of the parent corporation. In order to accurately reflect tax liability, corporate taxpayers…
2Cases cited6 opinions
- People v. HobsonNew York Court of Appeals · 1976
- Wurlitzer Co. v. State Tax CommissionNew York Court of Appeals · 1974
- Foss v. City of RochesterNew York Court of Appeals · 1985
- Coleco Industries, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Eastman Kodak Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- SLI International Corp. v. CrystalSupreme Court of Connecticut · 1996
- Matter of Standard Mfg. Co., Inc. v. Tax Comm'n of the State of New YorkNew York Court of Appeals · 1986
- Sherwin-Williams Co. v. Tax Appeals Tribunal of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
- Trans-Lux Corp. v. MeehanConnecticut Superior Court · 1993
- Matter of Campbell Sales Co. v. New York State Tax Comm'nNew York Court of Appeals · 1986