MATTER OF CAMPBELL SALES CO. v. NEW YORK STATE TAX COMM'N


111 A.D.2d 995 (1985)

In the Matter of Campbell Sales Company, Petitioner, v. New York State Tax Commission, Respondent

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

June 13, 1985


Harvey, J.

Petitioner is a New Jersey corporation authorized to do business in New York. It is a wholly owned subsidiary of Campbell Soup Company (Campbell Soup), which is also a New Jersey corporation. Campbell Soup is not a New York taxpayer because it does not do business in New York or engage in any activity in New York which would require the filing of a franchise tax return.

Since 1941, pursuant to an agreement with the Department of Taxation...

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