Legal Opinion
Cable & Wireless, Inc. v. City of New York Department of Finance
New York Supreme Court
Decided July 31, 2001PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Joan A. Madden, J.
In this declaratory judgment action, plaintiff Cable & Wireless, Inc. (Cable) moves for summary judgment seeking a declaration that under the Administrative Code of the City of New York during the tax periods from April 1, 1990 through March 31, 1996 it was “subject to the department of public service.” *411Thus, Cable asserts, it should have paid taxes as a utility, not as a vendor of utility services, the classification under which it filed. As a utility is exempt from paying the General Corporation Tax (GC Tax), to which vendors of utility services are…
2Cases cited13 opinions
- Riley v. County of BroomeNew York Court of Appeals · 2000
- Washington Post Co. v. New York State Insurance DepartmentNew York Court of Appeals · 1984
- New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- Koner v. ProcaccinoNew York Court of Appeals · 1976
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3Cited by3 opinions
- Astoria Gas Turbine Power, LLC v. Tax CommissionNew York Court of Appeals · 2006
- Sprint Communications Co. v. City of New York Department of FinanceAppellate Division of the Supreme Court of the State of New York · 2017
- Sprint Communications Co., L.P. v. City of N.Y. Dept. of Fin.Appellate Division of the Supreme Court of the State of New York · 2017