Legal Opinion
W. H. Morton & Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 6, 1983PublishedCited by 5 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 franchise tax deficiency imposed pursuant to article 9-A of the Tax Law. The facts are not in dispute. Petitioner, W. H. Morton & Company, Inc. (Morton), is a wholly owned subsidiary of American Express Company (Amexco). Petitioner, up to the date of its acquisition by Amexco in 1966, operated as a dealer in securities. Thereafter, the State and municipal securities portion of its…
2Cases cited4 opinions
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
- Petrie Stores Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Ter Bush & Powell, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by5 opinions
- Friesch-Groningsche Hypotheekbank Realty Credit Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- In re Dreyfus Special Income Fund, Inc.Appellate Division of the Supreme Court of the State of New York · 1987
- Matter of Wh Morton & Co., Inc. v. New York State Tax Comm'nNew York Court of Appeals · 1983
- Landauer Associates, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Matter of Stewart's Shops Corp. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2019