(Download) "Matter M & G Convoy v. State Tax Commission" by Court of Appeals of New York # eBook PDF Kindle ePub Free
eBook details
- Title: Matter M & G Convoy v. State Tax Commission
- Author : Court of Appeals of New York
- Release Date : January 04, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
[42 N.Y.2d 1017 Page 1017] Appeal from a judgment of the Appellate Division of the Supreme Court in the Third Judicial Department, entered January 3, 1977 in a proceeding pursuant to CPLR article 78 (transferred to that court by an order of the Supreme Court at Special Term, entered in Albany County), (1) annulling a determination of the State Tax Commission that petitioner's earnings from those of its convoy movements which both originated and terminated within New York State were subject to the franchise tax imposed by section 184 of the Tax Law, (2) granting the petition for a refund of such taxes paid under protest, and (3) remitting the matter for further proceedings not inconsistent with the opinion at the Appellate Division. Petitioner, a New York corporation engaged in transporting vehicles to dealers in the northeastern part of the United States, maintained three terminals in New York State, to which terminals vehicles were brought, mainly by rail, from outside the State, and unloaded and placed in bay areas, from which they were reloaded on petitioner's convoys for transportation to dealers in New York and elsewhere. The State Tax Commission contended that petitioner's earnings from transportation services between one point in New York State and another point in the State did not come within the statutory exclusion for earnings derived from business of an interstate character (Tax Law, 184, subd 1). The Appellate Division held that, as was apparent from a reading of cited cases, it was the long-settled law of New York not to tax operations such as those here in question under section 184 of the Tax Law, and that the fact that constitutional restraints upon the taxation of interstate commerce by the State were lifted subsequent to the decisions in those cases did not alter the result, since the statutory exclusion remained and the Legislature's numerous re-enactments thereof in recent years, without change, served clearly to establish the continued validity of that exclusion as previously interpreted and construed by the courts.
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