Hospital Television Systems, Inc. v. New York State Tax Commission

On June 20, 1970 I authored a decision denying the respondent’s motion to dismiss petitioner’s article 78 proceeding seeking a review of respondent Tax Commission’s determination that certain receipts from coin-operated television sets owned by petitioner and made available to in-hospital patients were subject to New York State sales tax (Tax Law, § 1105) and, further, denying petitioner’s cross motion for summary judgment. An order implementing that decision was signed by me on July 9,1970. The New York State Tax Commission appealed to the Appellate Division, Third Department, from that part…