Metropolitan Life Insurance Company v. State Tax Commission of State
| Decision Date | 15 December 1981 |
| Citation | 447 N.Y.S.2d 245,55 N.Y.2d 758 |
| Parties | , 431 N.E.2d 970 In the Matter of METROPOLITAN LIFE INSURANCE COMPANY, Respondent, v. STATE TAX COMMISSION OF the STATE of New York, Appellant. |
| Court | New York Court of Appeals Court of Appeals |
Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (80 A.D.2d 675, 436 N.Y.S.2d 380).
All concur.
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1 firm's commentaries
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MoFo New York Tax Insights - Volume 6, Issue 3, March 2015
...(New York Life Insurance v. State Tax Comm'n, 80 A.D. 2d 675 (3d Dep't 1981), aff'd, Metropolitan Life Insurance Co. v. State Tax Comm'n, 55 N.Y.2d 758). In contrast, the source of RetailData's information was the publicly available prices appearing on grocery store shelves, which was found......