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MATTER OF HOWARD JOHNSON CO. v. STATE TAX COMM'N

105 A.D.2d 948 (1984)

In the Matter of Howard Johnson Company, Appellant, v. State Tax Commission, Respondent

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

November 15, 1984

Petitioner is a Maryland corporation which has been doing business in New York State since 1961, the year of its incorporation. Petitioner owned an investment portfolio which included a variety of short-term corporate obligations. Pursuant to article 9-A of the Tax Law, petitioner's income was divided into "business income" and "investment income" (Tax Law, § 208, subds 6, 8, 9), depending on whether it was traceable to "business capital" or "investment capital" (Tax...

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