Gillette Co. v. State Tax Comm'n, 45 N.Y.2d 846 (1978)
45 N.Y.2d 846
US-DOC-21338223
locator
Case details
Bluebook Citation
Gillette Co. v. State Tax Comm'n, 45 N.Y.2d 846 (1978)
Full caption
In the Matter of Gillette Company, Respondent, v State Tax Commission et al., Appellants.
Country
United States
Jurisdiction
New York (NY)
Court
New York Court of Appeals
Decided
1978
New York Official Reports
In the Matter of Gillette Company, Respondent, v State Tax Commission et al., Appellants., 45 NY2d 846 [1978]
OPINION OF THE COURT
Memorandum.
The order appealed from should be affirmed, with costs. The dispositive issue presented on this appeal is whether respondent’s activities within New York State, which are concisely delineated in the opinion by then Justice A. Franklin Mahoney at the Appellate Division (56 AD2d 475), go beyond the bounds of what may reasonably be deemed "mere” solicitation. We agree with the Appellate Division that they do not. Since respondent has not engaged in any additional activities within the State, it is exempt from the tax sought to be imposed by appellant (see US Code, tit 15, § 381, subd [a]; cf. United States Tobacco Co. v Commonwealth, 386 A2d 471 [Pa]).
Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke concur in memorandum.
Order affirmed.