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Matter of Hospital Tel. Systems v. N.Y. St. Tax Comm

Court of Appeals of the State of New York
Mar 19, 1975
36 N.Y.2d 746 (N.Y. 1975)

Opinion

Argued February 12, 1975

Decided March 19, 1975

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, A. FRANKLIN MAHONEY, J.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellant.

John R. Davison for respondent.


Order affirmed, without costs (American Locker Co. v City of New York, 308 N.Y. 264, 267; Bathrick Enterprises v Murphy, 27 A.D.2d 215, 216, affd 23 N.Y.2d 664). Although, apart from the historical development in connection with the various amendments of the statute, as it now reads it could be interpreted not to require a physical change of possession, in light of the decisional elaboration any change should be effected legislatively (cf. Matter of American Locker Co. v Gallman, 32 N.Y.2d 175).

Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER and FUCHSBERG. Taking no part: Judge COOKE.


Summaries of

Matter of Hospital Tel. Systems v. N.Y. St. Tax Comm

Court of Appeals of the State of New York
Mar 19, 1975
36 N.Y.2d 746 (N.Y. 1975)
Case details for

Matter of Hospital Tel. Systems v. N.Y. St. Tax Comm

Case Details

Full title:In the Matter of HOSPITAL TELEVISION SYSTEMS, INC., Respondent, v. NEW…

Court:Court of Appeals of the State of New York

Date published: Mar 19, 1975

Citations

36 N.Y.2d 746 (N.Y. 1975)
368 N.Y.S.2d 826
329 N.E.2d 661

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