Legal Opinion
Alconox, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 10, 1985PublishedCited by 1 opinion
1Opinion of the Court
—Kane, J.
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 respondent which sustained a corporate franchise tax assessment imposed under Tax Law article 9-A.
Petitioner, incorporated in New York, owns the formula for a detergent used in laboratories and markets the detergent from its office in New. York City. The product is manufactured in New Jersey by Fabric Chemical Corporation (Fabric), packaged in containers supplied by petitioner at the manufacturing site in Jersey City,…
2Cases cited4 opinions
- UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Micro Computer Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Adirondack Steel Casting Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Psychological Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by1 opinion
- Foodways National, Inc. v. CrystalSupreme Court of Connecticut · 1995