Capitol Cablevision System, Inc. v. State Tax Commission

OPINION OF THE COURT

Edward S. Conway, J.

This is a motion by the petitioner for an order directing compliance with a subpoena served upon respondent in the course of a tax appeals proceeding.

Petitioner provides programming by cable television to customers who subscribe to its service and has filed corporate tax returns with respondent pursuant to article 9-A of the Tax Law as a business corporation. On September 6, 1978, respondent notified petitioner that it was reclassifying petitioner, for corporation franchise tax purposes, from a general business corporation to a transportation and…