Legal Opinion
Coleco Industries, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 10, 1983PublishedCited by 8 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 denied petitioner permission to file combined franchise tax returns with one of its subsidiaries. Respondent State Tax Commission (commission) made the following pertinent findings: Petitioner Coleco Industries, Inc. (Coleco), is a Connecticut corporation engaged in the manufacture and sale of recreational products. In 1969, it created Coleco North Corporation (Coleco North) as a wholly owned…
2Cases cited4 opinions
- Wurlitzer Co. v. State Tax CommissionNew York Court of Appeals · 1974
- Fedders Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- Wurlitzer Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
- American International Group, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by8 opinions
- Standard Manufacturing Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Matter of Coleco Indus., Inc. v. State Tax Comm'nNew York Court of Appeals · 1983
- Matter of Campbell Sales Co. v. New York State Tax Comm'nNew York Court of Appeals · 1986
- Campbell Sales Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Glick Construction Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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