Airborne Freight Corp. v. New York State Department of Taxation & Finance

OPINION OF THE COURT

Edward S. Conway, J.

This is a declaratory judgment action in which both plaintiffs seek a judgment: (1) declaring that Tax Law § 184 (1), insofar as it imposes taxes on the gross receipts of plaintiffs, is unconstitutional insofar as it seeks to tax the gross receipts of the plaintiffs derived from their operations as air express transportation companies and air freight forwarders; and (2) preliminarily and permanently enjoining defendants from assessing, imposing or collecting any tax pursuant to Tax Law § 184 (1) from the plaintiffs.

The defendants have answered both…