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WURLITZER CO. v. STATE TAX COMM.

35 N.Y.2d 100 (1974)

In the Matter of Wurlitzer Company et al., Appellants, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided July 11, 1974.

Attorney(s) appearing for the Case

Edward M. Griffith, Jr. and Thomas M. Barney for appellants.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondent.

Chief Judge BREITEL and Judges GABRIELLI and WACHTLER concur with Judge STEVENS; Judge JONES dissents and votes to reverse in a separate opinion in which Judges JASEN and RABIN concur.

STEVENS, J.

The Wurlitzer Company (Wurlitzer) is a foreign corporation doing business in New York. In 1957, it formed the Wurlitzer Acceptance Corporation (WAC), a foreign corporation not doing business in New York, whose sole purpose is to provide financing to Wurlitzer by purchasing Wurlitzer's accounts receivable (security agreements), pursuant to a contract between them. Wurlitzer does all of the work of...

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