Legal Opinion
Howard Johnson Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 15, 1984PublishedCited by 2 opinions
1Opinion of the Court
Appeal from a judgment of the Supreme Court at Special Term (Hughes, J.), entered July 8, 1983 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to annul a determination of the State Tax Commission sustaining a special franchise tax assessment imposed pursuant to article 9-A of the Tax Law.
Petitioner is a Maryland corporation which has been doing business in New York State since 1961, the year of its incorporation. Petitioner owned an investment portfolio which included a variety of short-term corporate obligations. Pursuant to article…
2Cases cited5 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- In re the Liquidation of Consolidated Mutual InsuranceNew York Court of Appeals · 1983
- International Harvester Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by2 opinions
- Mobil International Finance Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Oneida Ltd. v. Utica Mutual InsuranceNew York Supreme Court · 1998