Time Inc. v. Michael
Decision Date | 20 January 1983 |
Citation | 91 A.D.2d 1207,458 N.Y.S.2d 965 |
Parties | Time Inc. v. Michael (Philip) (Two Cases) NOS. 15679, 15680 |
Court | New York Supreme Court — Appellate Division |
Page 965
458 N.Y.S.2d 965
91 A.D.2d 1207
Time Inc. v. Michael (Philip) (Two Cases)
NOS. 15679, 15680
SUPREME COURT, APPELLATE DIVISION
Jan 20, 1983
1st Dept.
DETERMINATION CONFIRMED.
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Empire State Bldg. Co. v. New York State Dept. of Taxation and Finances
- United States
- New York Supreme Court
- 5 December 1990
...and air-conditioning services in a taxpayer's lease were taxable under the commercial rent tax (Matter of Time, Inc. v. Michael, 91 A.D.2d 1207, 458 N.Y.S.2d 965 [1st Dept.1983]. However, such services were not subject to the imposition of sales tax In the case at bar, there has been no "sa......