Legal Opinion
Fischbach & Moore, Inc. v. State Tax Commission
New York Court of Appeals
Decided May 13, 1975PublishedCited by 3 opinions
1Opinion of the CourtFuchsberg, J.
The petitioners appeal as of right on constitutional grounds from an order of the Appellate Division (43 AD2d 81) confirming a determination of the State Tax Commission which imposed unincorporated business taxes on them under article 23 of the Tax Law.
Each of the petitioners is a domestic corporation engaged in electrical or construction work. Fischbach & Moore, Inc. (Fischbach) and S. Livingston & Co. (Livingston) do business in *607interstate commerce, while Slattery Contracting Co. (Slattery) does business only in New York. In 1956 the New York City Transit Authority awarded the three a…
2Cases cited4 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- In re the Claim of FisherNew York Court of Appeals · 1975
- Fischbach & Moore, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by3 opinions
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1982
- Richmond Constructors v. TishelmanNew York Court of Appeals · 1983
- Richmond Constructors v. TishelmanAppellate Division of the Supreme Court of the State of New York · 1982