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MATTER CONSOLIDATED EDISON COMPANY NEW YORK v. STATE TAX COMMISSION STATE NEW YORK (02/27/69)

COURT OF APPEALS OF NEW YORK 1969.NY.40661 <http://www.versuslaw.com>; 247 N.E.2d 120; 24 N.Y.2d 114 decided: February 27, 1969. IN THE MATTER OF CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., APPELLANT-RESPONDENT,v.STATE TAX COMMISSION OF THE STATE OF NEW YORK, RESPONDENT-APPELLANT Matter of Consolidated Edison Co. of N. Y. v. State Tax Comm., 23 A.D.2d 477, modified. Cross appeals from an order of the Appellate Division of the Supreme Court in the Third Judicial Department, entered December 7, 1965, which, in a proceeding under CPLR article 78 (transferred to the Appellate Division by an order of the Supreme Court at Special Term, entered in Albany County), annulled a determination of the State Tax Commission and remitted the matter to the State Tax Commission for further proceedings. Counsel Whitman, Ransom & Coulson (Patrick H. Sullivan, Bernard L. Sanoff and John V. Thornton of counsel) for appellant-respondent. Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager and Ruth Kessler Toch of counsel), for respondent-appellant. Scileppi, J. Chief Judge Fuld and Judges Burke, Bergan, Keating, Breitel and Jasen concur. Author: Scileppi


Matter of Consolidated Edison Co. of N. Y. v. State Tax Comm., Scileppi, J. Chief Judge Fuld and Judges Burke, Bergan, Keating, Breitel and Jasen concur.

Author: Scileppi

 Pursuant to CPLR 3222, the parties have stipulated to the following facts: On May 8, 1961 Consolidated Edison (hereinafter referred to as Con Ed) received from the Tax Commission a notice of assessment amounting to $21,435.09. This represented the balance allegedly due on the franchise tax imposed upon Con Ed's gross earnings for the quarter ending July 31, 1960, pursuant to section 186 of article 9 of the Tax Law. Con Ed paid the full amount assessed against it, under protest.

On July 31, 1961 Con Ed applied for a $20,753.36 refund of the amount so paid. The assessment to the extent of $20,753.36 was based on the following receipts:

Amount Tax

Cash received by the Company

for property damage

and insurance claims $92,898.90 $464.49

Cash received by the Company

from the sale of capital

assets no longer employed

in its business (emphasis

added)

A). Real Property 2,951,793.76 14,758.97

B). Scrap 1,050,450.50 ...


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