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MTR OF UGP PROPS v. TAX COMM.

64 A.D.2d 316 (1978)

In the Matter of Ugp Properties, Inc., Petitioner, v. State Tax Commission of the State of New York, Respondent

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

November 9, 1978

Attorney(s) appearing for the Case

Webster & Sheffield (Murray Drabkin and John D. Smyers of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan and Ruth Kessler Toch of counsel), for respondent.

MAHONEY, P. J., LARKIN, MIKOLL and HERLIHY, JJ., concur.

GREENBLOTT, J.

This proceeding raises two issues. The first is whether the petitioner has a regular place of business outside of New York, thereby entitling it to an allocation of business income or capital. The second is whether petitioner's interest income on certificates of deposit issued by New York banks constitutes "business receipts earned within the State" for purposes of allocating its business capital...

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