Legal Opinion
Adirondack Steel Casting Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 17, 1985PublishedCited by 2 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 sustained a corporate franchise tax assessment imposed pursuant to article 9-A of the Tax Law.
Petitioner, a New York corporation, is a wholly owned subsidiary of Consolidated Foundries and Manufacturing Corporation (Consolidated). Petitioner produces steel castings for various types of equipment. Apparently Consolidated is an Illinois corporation which, subsequent to the years at issue,…
2Cases cited2 opinions
- UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1982
3Cited by2 opinions
- Labadie Sales Corp. v. New York City Deparment of FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Alconox, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985