GTE Spacenet Corp. v. New York State Department of Taxation & Finance
Court: Appellate Division of the Supreme Court of the State of New York; January 22, 1996; New York; State Appellate Court
The Supreme Court of New York County, under Justice Alice Schlesinger, issued an order on October 19, 1994, granting the plaintiff's motion for summary judgment while denying the defendants' cross motion for summary judgment. The court declared that the plaintiff was not subject to taxation under Tax Law sections 186-a and 186-c. The court determined that the plaintiff did not qualify as a "utility" under the relevant statutory definition, which requires services to be provided through "wires." The plaintiff's services were classified by the Federal Communications Commission as "radio" communications, not "wire" communications. Additionally, the court noted that the technology used by the plaintiff did not exist at the time the statute was enacted. The defendants argued that the legislature intended to tax all companies competing with regulated utilities; however, the court emphasized the importance of adhering to the explicit language of the statute. It stated that where a law specifically identifies what it applies to, anything not mentioned is presumed to be intentionally excluded. The court reinforced that statutes must be interpreted as written, without speculation about legislative intent regarding potential future issues. The decision was affirmed unanimously, without costs, by Justices Rosenberger, Ellerin, Nardelli, Williams, and Tom.