AM. TEL CO. v. TAX COMM


61 N.Y.2d 393 (1984)

In the Matter of American Telephone and Telegraph Company, Appellant-Respondent, v. State Tax Commission, Respondent-Appellant.

Court of Appeals of the State of New York.

Decided March 29, 1984.


Attorney(s) appearing for the Case

Edward N. Costikyan, Alan Pfeffer, Howard J. Trienens, Martin J. Eisen and Clarin S. Schwartz for appellant-respondent.

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

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


MEYER, J.

A New York transmission company which provides telephone and other communication service throughout the continental United States through subsidiary corporations but carries on in New York the financial studies necessary to meet the capital requirements of the subsidiaries, is subject to the franchise tax imposed by section 183 of the Tax Law on capital stock...

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