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SHERWIN-WILLIAMS CO. v. STATE

12 A.D.3d 112 (2004)

784 N.Y.S.2d 178

In the Matter of SHERWIN-WILLIAMS COMPANY, Petitioner, 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.

October 28, 2004.

Attorney(s) appearing for the Case

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

Eliot Spitzer, Attorney General, Albany (Robert M. Goldfarb of counsel), for Commissioner of Taxation and Finance, respondent.

Michael A. Cardozo, Corporation Counsel, New York City (Robert J. Firestone of counsel), for City of New York, amicus curiae.

CREW III, J.P., PETERS, CARPINELLO and MUGGLIN, JJ., concur.

OPINION OF THE COURT

LAHTINEN, J.

Petitioner contends that respondents erred in requiring it to file a combined corporate franchise tax report in 1991 with two of its subsidiaries pursuant to Tax Law § 211. Petitioner is an Ohio corporation that does business in New York. Its activities include, among others, the manufacture and sale of various coatings under a variety of brand names, such as "Sherwin-Williams," "Dutch-Boy," "Martin-Senour," "Dupli...

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