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PEOPLE EX REL. SHERATON v. TAX COMM.

15 A.D.2d 142 (1961)

The People of the State of New York ex rel. Sheraton Buildings, Inc., Relator, v. Tax Commission of the State of New York, Respondent

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

December 20, 1961.

Attorney(s) appearing for the Case

Goldwater & Flynn (Oliver T. Cowan of counsel), for relator.

Louis J. Lefkowitz, Attorney-General (Herman F. Nehlsen of counsel), for respondent.

BERGAN, P. J., GIBSON, HERLIHY and TAYLOR, JJ., concur.

COON, J.

Relator is a Massachusetts corporation doing some business in New York. Its only business in New York at the time was owning and operating a hotel in Buffalo. It also owned an office building in Boston which it sold during the year in question, realizing a long-term capital gain of $2,233,139.97. An excise tax (very similar to the New York State franchise tax) on the full amount was paid in Massachusetts...

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