RESEARCH INST v. TAX & FIN


99 Misc.2d 243 (1979)

Research Institute of America, Inc., Plaintiff, v. Department of Taxation and Finance of the State of New York, Defendant.

Supreme Court, Monroe County.

February 27, 1979


Attorney(s) appearing for the Case

Nixon, Hargrave, Devans & Doyle (Sterling L. Weaver of counsel), for plaintiff. Louis J. Lefkowitz, Attorney-General (Vincent M. Barone of counsel), for defendant.


ELIZABETH W. PINE, J.

The instant case is before the court on cross motions for summary judgment pursuant to CPLR 3212.

Plaintiff Research Institute of America, Inc. (RIA) commenced this action seeking a declaratory judgment that certain of its publications are "periodicals" within the meaning of section 1115 (subd [a], par [5]) of the Tax Law and exempt from the State sales tax imposed by section 1105...

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