1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 81 N.Y.2d
  5. 81 N.Y.2d 1002 (1993)
 

EMPIRE STATE BLDG. CO. v. NEW YORK STATE DEP'T OF TAXATION & FIN.

81 N.Y.2d 1002 (1993)

Empire State Building Company, Respondent, v. New York State Department of Taxation and Finance et al., Appellants.

Court of Appeals of the State of New York.

Decided May 11, 1993.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General, Albany (Vincent Leong of counsel), for New York State Department of Taxation and Finance and another, appellants.

O. Peter Sherwood, Corporation Counsel of New York City (Frances J. Henn of counsel), for City of New York and others, appellants.

Wein, Malkin & Bettex, New York City (Marcia E. Kusnetz of counsel), for respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, HANCOCK, JR., and BELLACOSA concur; Judge SMITH taking no part.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Plaintiff's tenants' payment of an Electricity Rent Inclusion Factor (ERIF) was for electric service provided only as an incident to the rental of commercial premises in plaintiff's building and not as part of "separate transactions which have as their primary purpose the furnishing of utilities...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases