Legal Opinion

Finserv Computer Corp. v. Tully

Appellate Division of the Supreme Court of the State of New York

Decided June 16, 1983PublishedCited by 8 opinions

1Opinion of the Court

OPINION OF THE COURT

Levine, J.

Approximately 2% or 3% of petitioner’s business consists of reproducing the computerized records of its customers onto microfiche or microfilm. Petitioner described this *198process as follows. After it receives a computer tape from a customer, it may have to perform several procedures in order to determine the tape’s physical characteristics and the format of the information on the tape. Then, if the customer’s tape is written in a computer code which is different from the code used by petitioner, the tape must be converted or translated to petitioner’s code; this…

2Cases cited4 opinions

  1. Howard v. WymanNew York Court of Appeals · 1971
  2. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
  3. Liberty Coaches, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
  4. Finserv Computer Corp. v. TullyNew York Supreme Court · 1982

3Cited by8 opinions

  1. Allstate Insurance v. Tax Commission of StateAppellate Division of the Supreme Court of the State of New York · 1985
  2. Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  3. ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
  4. MATTER OF FINSERV COMPUTER CORP. v. TullyNew York Court of Appeals · 1984
  5. On the Rox Liquors, Ltd. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

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