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RJ REYNOLDS CO v. DEPT OF FIN

237 A.D.2d 6 (1997)

667 N.Y.S.2d 4

R.J. Reynolds Tobacco Company, Respondent, v. City of New York Department of Finance et al., Appellants

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

December 9, 1997

Attorney(s) appearing for the Case

George P. Lynch of counsel (Edward F.X. Hart, Amy F. Nogid and Robert J. Firestone on the brief; Jeffrey D. Friedlander, Acting Corporation Counsel of New York City, attorney), for appellants.

Paul H. Frankel of counsel (Hollis L. Hyans, Irwin M. Slomka and Harry R. Jacobs on the brief; Morrison & Foerster, L. L. P., attorneys), for respondent.

MILONAS, J. P., RUBIN, ANDRIAS and COLABELLA, JJ., concur.

TOM, J.

The issue on appeal is whether a corporate taxing provision of the New York City Administrative Code that disallows a depreciation deduction for a corporation's property placed in service out of New York, while allowing such a deduction for property located within New York, confers preferential tax treatment upon local businesses, concomitantly discriminating against out-of-State property holders, so as...

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