Legal Opinion
Servomation Corp. v. State Tax Commission
New York Court of Appeals
Decided December 22, 1980PublishedCited by 16 opinions
1Opinion of the Court
*611OPINION OF THE COURT
Fuchsberg, J.
In this companion case to Matter of Burger King v State Tax Comm. (51 NY2d 614), the sole question is the enforceability of a State Tax Commission regulation interpreting section 1115 (subd [a], par [19]) of the Tax Law.
Servomation operates vending machines, cafeterias, “fast food” restaurants and dining facilities located throughout the United States and Canada. In conjunction with the operation of its food service business, it purchases large quantities of disposable paper and plastic products which consist of cups, plates and containers for hot and cold…
2Cases cited3 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by16 opinions
- Doctors Council v. New York City Employees' Retirement SystemNew York Court of Appeals · 1988
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- People v. BalmuthCriminal Court of the City of New York · 1998
- Martin v. HennessyAppellate Division of the Supreme Court of the State of New York · 1989
- Sunny Vending Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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