SERVOMATION CORP v. TAX COMM


51 N.Y.2d 608 (1980)

Servomation Corp., Respondent, v. State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided December 22, 1980.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for appellant.

Eugene J. Steiner and Donald Zee for respondent.

Chief Judge COOKE and Judges JASEN, GABRIELLI and WACHTLER concur with Judge FUCHSBERG; Judges JONES and MEYER concur in result on constraint of Matter of Burger King v State Tax Comm. ().


FUCHSBERG, J.

In this companion case to Matter of Burger King v State Tax Comm. (51 N.Y.2d 614), the sole question is the enforceability of a State Tax Commission regulation interpreting section 1115 (subd [a], par [19]) of the Tax Law.

Servomation operates vending machines, cafeterias, "fast food" restaurants and dining facilities located throughout the United...

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