Legal Opinion
Consolidated Edison Co. v. State Tax Commission
New York Court of Appeals
Decided February 27, 1969PublishedCited by 9 opinions
1Opinion of the CourtScileppi, J.
Pursuant to CPLR 3222, the parties have stipulated to the following facts:
*116On May 8, 1961 Consolidated Edison (hereinafter referred to as Con Ed) received from the Tax Commission a notice of assessment amounting to $21,435.09. This represented the balance allegedly due on the franchise tax imposed upon Con Ed’s gross earnings for the quarter ending July 31, 1960, pursuant to section 186 of article 9 of the Tax Law. Con Ed paid the full amount assessed against it, under protest.
On July 31, 1961 Con Ed applied, for a $20,753.36 refund of the amount so paid. The assessment to the extent of…
2Cases cited5 opinions
- People ex rel. Brooklyn Union Gas Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1906
- People Ex Rel. Westchester Lighting Co. v. GausNew York Court of Appeals · 1910
- People Ex Rel. Brooklyn Union Gas Company v. . GausNew York Court of Appeals · 1909
- People Ex Rel. Astoria Light, Heat & Power Co. v. GausNew York Court of Appeals · 1910
- People Ex Rel. Consolidated Gas Company, N.Y. v. GausNew York Court of Appeals · 1910
3Cited by9 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- National Elevator Industry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1980
- New York State Cable Television Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Delese v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2004
- Telephone & Telegraph Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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