Legal Opinion

New York Life Insurance v. State Tax Commission

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

Decided February 5, 1981PublishedCited by 42 opinions

1Opinion of the Court

Proceedings pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review determinations of the State Tax Commission, which sustained sales and use tax assessments imposed pursuant to section 1105 of the Tax Law. The petitioners, New York Life Insurance Company (hereafter New York), and Metropolitan Life Insurance Company (hereafter Metropolitan), are engaged in the business of selling health and life insurance contracts. In the furtherance of this business, they deem it necessary to solicit confidential character…

2Cases cited12 opinions

  1. 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
  2. Howard v. WymanNew York Court of Appeals · 1971
  3. Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
  4. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  5. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977

7 more not listed; retrieve them via the Exa API.

3Cited by42 opinions

  1. Oberly v. Bangs Ambulance, Inc.New York Court of Appeals · 2001
  2. Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
  3. Siler v. 146 Montague AssociatesAppellate Division of the Supreme Court of the State of New York · 1997
  4. Atlantic Cement Co. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1987
  5. Blue Cross & Blue Shield of New Jersey, Inc. v. Philip Morris, Inc.District Court, E.D. New York · 2001

37 more not listed; retrieve them via the Exa API.

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