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AM TEL & TEL v. TAX & FIN

84 N.Y.2d 31 (1994)

637 N.E.2d 257

614 N.Y.S.2d 366

American Telephone and Telegraph Company, Respondent, v. New York State Department of Taxation and Finance, Appellant.

Court of Appeals of the State of New York.

Decided June 16, 1994.

Attorney(s) appearing for the Case

G. Oliver Koppell, Attorney-General, New York City (Frederic L. Lieberman, Jerry Boone and Lillian Z. Cohen of counsel), for appellant.

Edwards & Angell, New York City (Ira G. Greenberg and Regina A. Matejka of counsel), James P. Kratochvill and Anna P. Winsett, of the New Jersey Bar, admitted pro hac vice, for respondent.

Chief Judge KAYE and Judges TITONE, SMITH and CIPARICK concur; Judges SIMONS and LEVINE taking no part.

BELLACOSA, J.

Prior to 1990, American Telephone and Telegraph (AT&T) included, as part of its New York taxable income, access fees which represented charges imposed by local telephone carriers at each end of a long-distance intrastate telephone call. AT&T charged its customers for the access fee and then transmitted those receipts directly to the appropriate local exchange carrier (Tax Law § 184 ...

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