International Telephone & Telegraph Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
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 denied an application for refund of the compensating use tax imposed under article 28 of the Tax Law. Petitioner, a multinational corporation with headquarters in New York City, purchased a Beechcraft DEG Series airplane for the sum of $38,528.60. It paid a use tax of $1,974.59. In July and October, 1969 petitioner purchased two Grumman Gulfstream aircraft for the sum of $2,685,500 and paid a…
2Cases cited9 opinions
- McGoldrick v. Felt & Tarrant Mfg. Co.Supreme Court of the United States · 1940
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Nehi Bottling Co. v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Aldrich v. MurphyAppellate Division of the Supreme Court of the State of New York · 1973
- MTR. OF ATL. GULF & PAC. CO. v. GerosaNew York Court of Appeals · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Pepsico, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
- Waltrich Plastic Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- First National City Bank v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Seaboard World Airlines, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Lady Frances V, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2009
3 more not listed; retrieve them via the Exa API.