Legal Opinion
New York State Cable Television Ass'n v. Tax Commission
New York Supreme Court
Decided November 10, 1976PublishedCited by 2 opinions
1Opinion of the CourtJohn T. Casey, J.
Two proceedings instituted against the State Tax Commission question whether the sale of cable television services is subject to sales and use taxes imposed under article 28 of the Tax Law. One proceeding, styled as a class action, is brought under CPLR article 78 by and on behalf of subscribers to cable television services. The other proceeding is an action for a declaratory judgment instituted by the New York State Cable Television Association and several cable television companies. In the action for a declaratory judgment both sides have moved for summary judgment.
On June 1, 1976 the State…
2Cases cited7 opinions
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Holmes Electric Protective Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1941
- Matter of Holmes Electric Protective Co. v. McGoldrickNew York Court of Appeals · 1942
- Bathrick Enterprises, Inc. v. MurphyAppellate Division of the Supreme Court of the State of New York · 1967
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New York State Cable Television Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988