ALLSTATE INS. v. TAX COMMN.


127 Misc.2d 300 (1985)

Allstate Insurance Company et al., Plaintiffs, v. Tax Commission of the State of New York, Defendant.

Supreme Court, Special Term, Albany County.

February 20, 1985


Attorney(s) appearing for the Case

Roberts & Holland (Arnold B. Panzer of counsel), for plaintiffs. Robert Abrams, Attorney-General (Francis V. Dow of counsel), for defendant.


LAWRENCE E. KAHN, J.

In the above-captioned action for a declaratory judgment, plaintiffs seek a declaration that there is no liability for sales and use taxes due on fees earned by Hooper Holmes, Inc. (Hooper), to Allstate Insurance Company (Allstate), for copies of certain motor vehicle records.

The facts necessary for a resolution of the issues raised are not in dispute. Hooper is a corporation whose...

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