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  5. 32 N.Y.2d 348 (1973)
 

MUT. LIFE INS. CO. v. N Y S TAX COMM.

32 N.Y.2d 348 (1973)

In the Matter of the Mutual Life Insurance Company of New York, Appellant, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided May 31, 1973.

Attorney(s) appearing for the Case

Mark F. Hughes, Samuel C. Cantor, Vincent R. FitzPatrick, Charles I. Kingson, Chester J. Straub and L. Robert Griffin for appellant.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondent.

Judges BURKE, JASEN and JONES concur with Chief Judge FULD; Judge GABRIELLI dissents in part and votes to modify in a separate opinion in which Judges BREITEL and WACHTLER concur.

Chief Judge FULD.

Section 187 of the Tax Law imposes a tax on "all gross direct premiums" received by domestic life insurance corporations "for the privilege of exercising corporate franchises or for carrying on business * * * within this state" (subd. 2). The question posed by this appeal, here by our leave, is whether the costs of life and health insurance benefits for the employees of such a life insurance...

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