Finserv Computer Corp. v. Tully
| Decision Date | 20 March 1984 |
| Parties | , 463 N.E.2d 620 In the Matter of FINSERV COMPUTER CORPORATION, Appellant, v. James H. TULLY, et al., constituting the New York State Tax Commission, Respondents. |
| Court | New York Court of Appeals Court of Appeals |
Order affirmed, with costs, for reasons stated in the opinion by Justice Howard A. Levine at the Appellate Division (94 A.D.2d 197, 463 N.Y.S.2d 923).
To continue reading
Request your trial
7 cases
-
Allstate Ins. Co. v. Tax Com'n of State of N.Y.
...inconsistent with our decision in Matter of Finserv Computer Corp. v. Tully, 94 A.D.2d 197, 463 N.Y.S.2d 923, affd. 61 N.Y.2d 947, 475 N.Y.S.2d 279, 463 N.E.2d 620. There we held that the vendor was not selling information services, but merely recasting from one format to another informatio......
-
ADP Automotive Claims Services, Inc. v. Tax Appeals Tribunal
...upheld in Matter of Finserv Computer Corp. v. Tully, 94 A.D.2d 197, 198-199, 463 N.Y.S.2d 923, affd. on opn. below, 61 N.Y.2d 947, 475 N.Y.S.2d 279, 463 N.E.2d 620. It is likewise evident that this service lacks the characteristics necessary to qualify for the exclusion. While, admittedly, ......
-
Merit Oil of New York, Inc. v. New York State Tax Com'n
...overcome the tax assessment (see, Matter of Finserv Computer Corp. v. Tully, 94 A.D.2d 197, 200, 463 N.Y.S.2d 923, affd. 61 N.Y.2d 947, 475 N.Y.S.2d 279, 463 N.E.2d 620). Hence, the assessment must be Determination confirmed, and petition dismissed, without costs. KANE, J.P., and MAIN, CASE......
-
Estate of Manno v. State, Tax Com'n
...the determination (see, e.g., Matter of Finserv Computer Corp. v. Tully, 94 A.D.2d 197, 200, 463 N.Y.S.2d 923, affd. 61 N.Y.2d 947, 475 N.Y.S.2d 279, 463 N.E.2d 620). In this case, respondent's audit revealed that petitioners' books and records did not include all of Astorian Manor's sales,......
Request a trial to view additional results