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BRITISH LAND v. TAX APPEALS

85 N.Y.2d 139 (1995)

647 N.E.2d 1280

623 N.Y.S.2d 772

In the Matter of British Land (Maryland), Inc., Appellant, v. Tax Appeals Tribunal of the State of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided February 16, 1995.

Attorney(s) appearing for the Case

Schulte Roth & Zabel, New York City (Michael S. Feldberg, Alan S. Waldenberg, Linda J. Cahn and Brooks R. Burdette of counsel), for appellant.

Dennis C. Vacco, Attorney-General, Albany (Denise A. Hartman, Jerry Boone and Peter H. Schiff of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH and CIPARICK concur.

LEVINE, J.

The issue on this appeal is whether the State violated the Due Process and Commerce Clauses of the United States Constitution by assessing a corporation franchise tax (see, Tax Law art 9-A) on about 64% of petitioner's gain from its sale of commercial real property in Baltimore, Maryland, in 1984.

According to the essentially uncontested evidence and as found by the State Tax Appeals...

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