Legal Opinion
Psychological Corp. v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 16, 1984PublishedCited by 2 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained franchise tax assessments imposed pursuant to article 9-A of the Tax Law. Petitioner is a New York corporation with its principal place of business in New York City. Petitioner publishes various kinds of tests (e.g., aptitude, intelligence, achievement) and related testing materials, which it sells primarily to psychologists, schools and universities. The sales are made through a catalog…
2Cases cited3 opinions
- UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Micro Computer Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Dan-Ellen, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by2 opinions
- Labadie Sales Corp. v. New York City Deparment of FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Alconox, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985