Carpenter Technology Corp. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMercure, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal, which sustained a corporation franchise tax assessment imposed under Tax Law article 9-A.
Petitioner is a Delaware corporation engaged in the manufac*831ture and distribution of specialty steel products in New York. During the 1980s, petitioner decided to expand its business into foreign countries. For reasons that need not be detailed here, petitioner concluded that each of the foreign businesses should be organized under the laws of the country…
2Cases cited13 opinions
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- Dorst v. PatakiNew York Court of Appeals · 1997
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