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  5. 79 N.Y.2d 73 (1991)
 

ALLIED-SIGNAL v. COMMR OF FIN

79 N.Y.2d 73 (1991)

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

Court of Appeals of the State of New York.

Decided December 23, 1991.

Attorney(s) appearing for the Case

Walter Hellerstein, Arthur R. Rosen and Paul H. Frankel for appellant.

Victor A. Kovner, Corporation Counsel (Anshel David, Edith I. Spivack and Edward F.X. Hart of counsel), for respondent.

Robert Abrams, Attorney-General (Frederic L. Lieberman and August L. Fietkau of counsel), for New York State Department of Taxation and Finance, amicus curiae.

Judges SIMONS, KAYE and ALEXANDER concur with Judge TITONE; Judge BELLACOSA dissents and votes to reverse in a separate opinion in which Chief Judge WACHTLER concurs; Judge HANCOCK, JR., dissents and votes to reverse separately in another opinion.

TITONE, J.

In this appeal we are called upon to determine whether New York City may constitutionally tax any portion of the dividend and capital gain income that a nondomiciliary corporation receives by reason of its investment in another corporation conducting business within the City in the absence of a unitary business relationship between the two corporations...

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