MTR OF AURORA CORP v. TULLY


60 N.Y.2d 338 (1983)

In the Matter of Aurora Corporation of Illinois, Appellant, v. James H. Tully, Jr., et al., Constituting the State Tax Commission, Respondents.

Court of Appeals of the State of New York.

Decided November 29, 1983.


Attorney(s) appearing for the Case

George F. Carpinello for appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin and Peter H. Schiff of counsel), for respondents.

Chief Judge COOKE and Judges JONES, WACHTLER, MEYER, SIMONS and KAYE concur.


JASEN, J.

We are asked to decide on this appeal whether section 181 of the Tax Law impermissibly discriminates against foreign corporations in violation of the commerce clause of the United States Constitution. We hold that it does and, therefore, do not address petitioner's equal protection claims.

Petitioner is a foreign corporation incorporated in Illinois which has been licensed to do business in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases