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NEWCHANNELS v. TAX TRIBUNAL

279 A.D.2d 164 (2001)

719 N.Y.S.2d 182

In the Matter of NEWCHANNELS CORPORATION et al., Petitioners, v. TAX APPEALS TRIBUNAL OF THE DEPARTMENT OF TAXATION AND FINANCE OF THE STATE OF NEW YORK et al., Respondents.

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

January 11, 2001.

Attorney(s) appearing for the Case

Morrison & Foerster, New York City (Paul H. Frankel of counsel), for petitioners.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing of counsel), for respondents.

CARDONA, P.J., MUGGLIN, ROSE and LAHTINEN, JJ., concur.

OPINION OF THE COURT

CREW III, J.

The facts in this proceeding are largely undisputed. During the years in issue, 1989 through 1992, petitioners1 functioned as "cable operators." In that capacity, petitioners collected television signals by various means (off-the-air broadcast, microwave and external satellite signals), clarified the signals, assigned them a channel frequency and transmitted the signals to subscribers through...

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