Legal Opinion · Dissent
Aldens, Inc. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided May 17, 1979Published
1Dissent
Mahoney, P. J., and Sweeney, J.,
dissent and vote to annul in the following memorandum by Mahoney, P. J. Mahoney, P. J. (dissenting). The oft-enunciated rule for imposition of local burdens on foreign corporations engaging in interstate commerce is that there must be some minimum connection between the State and that which it seeks to tax (National Geographic v California Equalization Bd., 430 US 551; National Bellas Hess v Department of Revenue, 386 US 753, 756; Miller Bros. Co. v Maryland, 347 US 340, 344-345). The mere solicitation of sales by a foreign corporation, absent a permanent sales…
2Cases cited10 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Gillette Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
5 more not listed; retrieve them via the Exa API.