Legal Opinion
Matter of Gillette Co. v. State Tax Comm'n
New York Court of Appeals
Decided October 19, 1978PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order appealed from should be affirmed, with costs. The dispositive issue presented on this appeal is whether respondent’s activities within New York State, which are concisely delineated in the opinion by then Justice A. Franklin Mahoney at the Appellate Division (56 AD2d 475), go beyond the bounds of what may reasonably be deemed "mere” solicitation. We agree with the Appellate Division that they do not. Since respondent has not engaged in any additional activities within the State, it is exempt from the tax sought to be imposed by appellant (see US Code,…
2Cases cited2 opinions
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- Gillette Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by15 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Disney Enters. v. Tax AppealsNew York Court of Appeals · 2008
- Indiana Department of Revenue v. Kimberly-Clark Corp.Indiana Supreme Court · 1981
- Matthew Bender & Co. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
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