Legal Opinion
M & G Convoy, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 23, 1976PublishedCited by 1 opinion
1Opinion of the CourtMain, J.
Petitioner, a New York corporation engaged in transporting automobiles and trucks to dealers in the northeastern part of the United States, maintains 3 of its 11 terminals in the State of New York. To these New York terminals vehicles are brought mainly by rail from out of State and unloaded and placed in bay areas from which they are reloaded on petitioner’s convoys and transported to dealers in New York and throughout the Northeast. The franchise tax assessment challenged herein was imposed pursuant to section 184 of the Tax Law upon petitioner’s receipts from its convoy movements…
2Cases cited6 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- New York Telephone Co. v. Public Service CommissionNew York Court of Appeals · 1956
- In Re the Accounting of FraserNew York Court of Appeals · 1937
- New York Telephone Co. v. Public Service CommissionAppellate Division of the Supreme Court of the State of New York · 1955
- People Ex Rel. Connecting Terminal Railroad v. MillerNew York Court of Appeals · 1904
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Overseas National Airways, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983