Legal Opinion
American Telephone & Telegraph Co. v. New York State Department of Taxation & Finance
New York Court of Appeals
Decided June 16, 1994PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
Prior to 1990, American Telephone and Telegraph (AT&T) included, as part of its New York taxable income, access fees which represented charges imposed by local telephone carriers at each end of a long-distance intrastate telephone call. AT&T charged its customers for the access fee and then transmitted those receipts directly to the appropriate local exchange carrier (Tax Law § 184 [4]; § 186-a). Long-distance carriers, like AT&T, however, were not given a deduction for these pass-through transactions, and local telephone carriers were not required to report…
2Cases cited11 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- H. P. Hood & Sons, Inc. v. Du MondSupreme Court of the United States · 1949
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3Cited by6 opinions
- Matter of Walt Disney Co. & Consol. Subsidiaries v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2022
- Homier Distributing Co. v. City of AlbanyNew York Supreme Court · 1995
- R.J. Reynolds Tobacco Co. v. City of New York Department of FinanceNew York Supreme Court · 1995
- R.J. Reynolds Tobacco Co. v. City of New York Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Am. Tel. & Tel. v. TAX & FINNew York Court of Appeals · 1994
1 more not listed; retrieve them via the Exa API.