MTR. MERTZ v. STATE TAX COMM


89 A.D.2d 396 (1982)

In the Matter of Harold E. Mertz et al., Doing Business as Publishers Clearing House, Petitioners, v. State Tax Commission, Respondent

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

November 10, 1982


Attorney(s) appearing for the Case

Morgan, Lewis & Bockius (Thomas F. Cunningham and J. Howard Marshall, Jr., of counsel), for petitioners.

Robert Abrams, Attorney-General (Wayne L. Benjamin of counsel), for respondent.

KANE, J. P., MAIN, WEISS and LEVINE, JJ., concur.


CASEY, J.

Petitioners are the general partners of Publishers Clearing House, a New York limited partnership engaged in the business of selling magazine subscriptions by direct mail solicitation throughout the United States and Canada. To facilitate this direct mail marketing, mailing lists, in the form of magnetic computer tapes, are obtained from companies that generate lists of names as an incident of their business and from companies that are engaged...

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