Home/New York Court of Appeals/American Trucking Associations, Inc. v. New York State Tax Commission

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
New York Court of Appeals·Decided October 20, 1983·Published·Cited by 2 cases

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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).

457 N.E.2d 769 (American Trucking Associations, Inc. v. New York State Tax Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Ontario Trucking Ass'n v. New York State Department of Taxation & Finance
236 A.D.2d 70 (Appellate Division of the Supreme Court of New York, 1997)
Ontario Trucking Ass'n v. New York State Department of Taxation & Finance
168 Misc. 2d 648 (New York Supreme Court, 1996)