EASTMAN KODAK v. STATE TAX COMM.


33 A.D.2d 298 (1970)

In the Matter of Eastman Kodak Company, Petitioner, v. State Tax Commission, Respondent

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

January 29, 1970.


Attorney(s) appearing for the Case

Bergreen & Bergreen (Morris H. Bergreen, Bernard D. Bergreen, Martin Blackman and Robert J. Feldman of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for respondent.

STALEY, JR., GREENBLOTT, COOKE and SWEENEY, JJ., concur.


HERLIHY, P. J.

The petitioner (taxpayer) contends that certain of its sales should be excluded from the sales receipts factor of the three fraction formula by which income of a foreign corporation doing business in this State, but dealing in interstate commerce is assigned to this State (Tax Law, § 210).* The applicable statutory language...

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