American Trucking Associations, Inc. v. New York State Tax Commission

New York Court of Appeals

American Trucking Associations, Inc. v. New York State Tax Commission

457 N.E.2d 769, 60 N.Y.2d 745, 469 N.Y.S.2d 662, 1983 N.Y. LEXIS 3440

CourtNew York Court of Appeals

DecidedOctober 20, 1983

StatusPublished

Cited by2 cases

This text of 457 N.E.2d 769 (American Trucking Associations, Inc. v. New York State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

American Trucking Associations, Inc. v. New York State Tax Commission, 457 N.E.2d 769, 60 N.Y.2d 745, 469 N.Y.S.2d 662, 1983 N.Y. LEXIS 3440 (N.Y. 1983).

Pincite

Opinion

OPINION OF THE COURT

Memorandum.

The judgment of Supreme Court, Albany County, should be affirmed for the reasons stated in the memorandum of former Justice De Forest C. Pitt at Special Term (120 Misc [748]*7482d 191). We would only add that the subject tax law empowers the tax commission to adjust the allocation formula with respect to a particular corporation to “fairly and equitably reflect gross earnings from all sources within this state” (Tax Law, § 184, subd 4, par [f]).

Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye concur.

Judgment affirmed, with costs, in a memorandum.

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