Legal Opinion

AT&T Information Systems, Inc. v. City of New York

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

Decided April 12, 1988PublishedCited by 9 opinions

1Opinion of the Court

OPINION OF THE COURT

Rosenberger, J.

Plaintiff AT&T Information Systems, Inc. (Information Systems), a Delaware corporation licensed to do business in this State, was formed in 1982 to sell and lease telephones and related equipment, pursuant to the Federal Communications Commission (FCC) directives effecting deregulation of the telephone and telecommunications industry. Plaintiff sought, and won, a judgment declaring Laws of 1984 (ch 895) null and void, insofar as it purports to tax certain of plaintiff’s property, on the ground that it violates the equal protection guarantees of both the…

2Cases cited14 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  3. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  4. United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
  5. Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940

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3Cited by9 opinions

  1. Matter of T-Mobile Northeast, LLC v. DeBellisNew York Court of Appeals · 2018
  2. Astoria Gas Turbine Power, LLC v. Tax CommissionNew York Court of Appeals · 2006
  3. Astoria Gas Turbine Power, LLC v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2005
  4. AT&T Information Systems, Inc. v. City of New YorkNew York Court of Appeals · 1988
  5. Nextel of New York, Inc. v. Assessor of Spring ValleyNew York Supreme Court · 2004

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