CAPITOL CABLE v. TAX COMM


119 Misc.2d 390 (1983)

Capitol Cablevision Systems, Inc., Petitioner, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

May 27, 1983


Attorney(s) appearing for the Case

O'Connell & Aronowitz (Neil H. Rivchin of counsel), for petitioner. Robert Abrams, Attorney-General (Jane B. Schneider of counsel), for respondent.


EDWARD S. CONWAY, J.

This is a motion by the petitioner for an order directing compliance with a subpoena served upon respondent in the course of a tax appeals proceeding.

Petitioner provides programming by cable television to customers who subscribe to its service and has filed corporate tax returns with respondent pursuant to article 9-A of the Tax Law as a business corporation. On September 6, 1978, respondent notified petitioner that it was...

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