MATTER OF GILLETTE CO. v. STATE TAX COMM'N


45 N.Y.2d 846 (1978)

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

Court of Appeals of the State of New York.

Decided October 19, 1978.


Attorney(s) appearing for the Case

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

Francis A. Goodhue, Jr., and Marjorie S. Elkin for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur in memorandum.


MEMORANDUM.

The order appealed from should be affirmed, with costs. The dispositive issue presented on this appeal is whether respondent's activities within New York State, which are concisely delineated in the opinion by then Justice A. FRANKLIN MAHONEY at the Appellate Division (56 A.D.2d 475), go beyond the bounds of what may reasonably be deemed "mere" solicitation. We agree with the...

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