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MATTER OF ALLIED-SIGNAL, INC. v. COMM'R OF FIN.

167 A.D.2d 327 (1990)

In the Matter of Allied-Signal, Inc., as Successor in Interest to Bendix Corporation, Appellant, v. Commissioner of Finance, Respondent

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

November 29, 1990

For the relevant period, petitioner's predecessor The Bendix Corporation (Bendix) did not pay New York City general corporation tax for dividends and capital gains income derived from its investment in Asarco, Inc., a domestic corporation which maintained its headquarters and conducted business in New York City. Although Bendix, a foreign corporation, conducted business in New York City, it engaged in no business activity with Asarco in New York City. All ordinary business...

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