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AM TECH. v. TAX TRIBUNAL

185 A.D.2d 79 (1993)

In the Matter of American Communications Technology, Inc., et al., Petitioners, v. State of New York Tax Appeals Tribunal et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 7, 1993

Attorney(s) appearing for the Case

Scher & Eliasberg, P. C., Great Neck (Robert A. Scher and Daniel J. Scher of counsel), for petitioners.

Robert Abrams, Attorney-General, Albany (Nancy A. Spiegel and Peter G. Crary of counsel), for Commissioner of Taxation and Finance, respondent.

MIKOLL, J. P., YESAWICH JR., LEVINE and HARVEY, JJ., concur.

MAHONEY, J.

The central issue presented for determination in this proceeding involves the interpretation of Tax Law § 1115 (a) (12). More particularly, we must decide whether respondent Tax Appeals Tribunal (hereinafter respondent) erred in concluding that petitioner American Communications Technology, Inc. (hereinafter ACT), which is engaged primarily in the business...

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