Legal Opinion
Petrie Stores Corp. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided May 21, 1981PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
Petitioner is the parent corporation of some 300 wholly *329owned subsidiaries, each of which operates a retail apparel store. Petitioner directs the purchasing and merchandising activities for its subsidiaries and also provides general administrative services, including bookkeeping, accounting and legal services. In 1953, petitioner, then known as Red Robin Stores, Inc., applied for revisions of its franchise taxes under article 9-A of-the Tax Law for certain periods. Following a conference, petitioner and the respondent State Tax Commission agreed that petitioner’s…
2Cases cited2 opinions
- National Elevator Industry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1980
- Turner Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by6 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Weil v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- W. H. Morton & Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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- Matter of Dumpling Cove, LLC v. Commissioner of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2024
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