New York Court of Appeals, 1983

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

New York Court of Appeals · Decided October 20, 1983

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

Cases that cite this one

2 later published cases cite this decision.

Ontario Trucking Ass'n v. New York State Department of Taxation & Finance (New York Supreme Court 1996)
Ontario Trucking Ass'n v. New York State Department of Taxation & Finance (Appellate Division of the Supreme Court of New York 1997)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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 *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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