New York Supreme Court June 28, 1973 (Hospital Television Systems, Inc. v. New York State Tax Commission)

A. Franklin Mahoney, J.

On June 20, 1970 I authored a decision denying the respondent’s motion to dismiss petitioner’s article 78 proceeding seeking a review of respondent Tax Commission’s determination that certain receipts from coin-operated television sets owned by petitioner and made available to in-hospital patients were subject to New York State sales tax (Tax Law, § 1105) and, further,