MATTER OF CAMPBELL SALES CO. v. NEW YORK STATE TAX COMM'N


68 N.Y.2d 617 (1986)

In the Matter of Campbell Sales Company, Respondent, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided June 3, 1986.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for appellant.

George J. Noumair, Gerald D. Groden and Allen A. Hans for respondent.

Chief Judge WACHTLER and Judges MEYER, SIMONS, ALEXANDER, TITONE and HANCOCK, JR., concur in memorandum; Judge KAYE dissents and votes to affirm in an opinion.


MEMORANDUM.

The judgment of the Appellate Division should be reversed, with costs, and the determination of the New York State Tax Commission reinstated.

We agree, for the reasons stated in the dissenting memorandum of Justice Paul A. Yesawich, Jr., at the Appellate Division, that substantial evidence supports the determination of the State Tax Commission to require petitioner to file its franchise tax return on a...

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