The primary issue in this proceeding is whether substantial evidence supports respondent's determination that the "headend" and "distribution system" of petitioner's cable television system are comprised of tangible personal property and were thus subject to tax under Tax Law § 1105 (a) when purchased. Petitioner's parent company purchased an operating cable television system for $1,800,000 and transferred substantially all the assets...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.