WESTINGHOUSE ELEC. v. TULLY


55 N.Y.2d 364 (1982)

In the Matter of Westinghouse Electric Corporation, Respondent-Appellant, v. James H. Tully, Jr., et al., Constituting the Tax Commission of the State of New York, Appellants-Respondents.

Court of Appeals of the State of New York.

Decided April 1, 1982.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for appellants-respondents.

Henry W. de Kosmian and Simon Friedman for respondent-appellant.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER and MEYER concur.


FUCHSBERG, J.

In an article 78 proceeding to review a determination of the State Tax Commission which sustained corporate franchise taxes imposed pursuant to article 9-A of the Tax Law, we are called upon to pass on the constitutionality of New York statutes which tax income emanating from the earnings of a "domestic international sales corporation" (hereinafter referred to by the acronym "DISC"), a class of...

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