Legal Opinion
Mertz v. State tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 10, 1982PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
Petitioners are the general partners of Publishers Clearing House, a New York limited partnership engaged in the business of selling magazine subscriptions by direct mail solicitation throughout the United States and Canada. To facilitate this direct mail marketing, mailing lists, in the form of magnetic computer tapes, are obtained from companies that generate lists of names as an incident of their business and from companies that are engaged in the *397business of compiling mailing lists from public records. The mailing lists are obtained on the condition that they…
2Cases cited2 opinions
- Andrew Catapano Co. v. New York City Finance AdministrationNew York Court of Appeals · 1976
- MATTER OF ALAN DREY CO., INC. v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by5 opinions
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
- Allstate Insurance v. Tax Commission of StateAppellate Division of the Supreme Court of the State of New York · 1985
- Audell Petroleum Corp. v. New York State Tax CommissionNew York Court of Appeals · 1987
- Crown Publishers, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Dynamic Telephone Answering Systems, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987