Legal Opinion
Westinghouse Electric Corp. v. Tully
New York Court of Appeals
Decided April 1, 1982PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Fuchsberg, J.
In an article 78 proceeding to review a determination of the State Tax Commission which sustained corporate franchise taxes imposed pursuant to article 9-A of the Tax Law, we are called upon to pass on the constitutionality of New York statutes which tax income emanating from the earnings of a “domestic international sales corporation” (hereinafter referred to by the acronym “DISC”), a class of corporations newly made eligible for preferential tax treatment by the Federal Revenue Act of 1971.
The primary requirement for qualification as a DISC is that a…
2Cases cited11 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1984
- State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983
- Bunge Corp. v. Secretary of Dept. of Rev.Louisiana Court of Appeal · 1982
- Cook Export Corp. v. KingTennessee Supreme Court · 1983
3 more not listed; retrieve them via the Exa API.