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MATTER OF BAMBERGER POLYMERS, INC. v. CHU

111 A.D.2d 589 (1985)

In the Matter of Bamberger Polymers, Inc., Petitioner, v. Roderick G. W. Chu et al., Constituting The State Tax Commission of the State of New York, Respondents

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

May 30, 1985

Mikoll, J.

Petitioner is the parent corporation of its wholly owned subsidiary, Bamberger Polymers International Corporation (International), a domestic international sales corporation (DISC). Petitioner, which distributes plastic resin to manufacturers, created International to take advantage of legislation intended to provide tax incentives for United States firms to increase their export sales by giving favorable tax treatment for corporations engaged...

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