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TEXAS E CORP. v. TAX TRIBUNAL

95 N.Y.2d 323 (2000)

740 N.E.2d 214

717 N.Y.S.2d 69

In the Matter of TEXAS EASTERN TRANSMISSION CORPORATION, Appellant, v. TAX APPEALS TRIBUNAL et al., Respondents.

Court of Appeals of the State of New York.

Decided October 19, 2000.

Attorney(s) appearing for the Case

Morrison & Foerster, L. L. P., New York City (Paul H. Frankel of counsel), LeBoeuf, Lamb, Greene & MacRae, L. L. P., Albany (Frederick B. Galt of counsel), and Harold M. Seidel, Morristown, New Jersey, for appellant.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing, Preeta D. Bansal, Daniel Smirlock and Nancy A. Spiegel of counsel), for Michael H. Urbach, respondent.

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

OPINION OF THE COURT

ROSENBLATT, J.

In the appeal before us, Texas Eastern Transmission Corporation has challenged Tax Law § 186 (repealed by L 2000, ch 63, § 1, pt Y, § 3 [eff May 15, 2000]) as violative of the Commerce Clause of the United States Constitution. In essence, it asserts that section 186—a franchise tax—was an unapportioned gross earnings tax that unduly burdened...

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