Legal Opinion
Suburban Carting Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 22, 1999PublishedCited by 3 opinions
1Opinion of the CourtCarpinello, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a corporate franchise tax assessment imposed under Tax Law article 9-A.
In August 1993, the State Department of Taxation and Finance filed a notice of deficiency against petitioner in the amount of $272,576.33, inclusive of interest and penalties, for tax years 1989 and 1990. As a result of a conciliation conference, the penalties were canceled and the amount of the deficiency was reduced to $76,777. The basis for the…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Unimax Corp. v. Tax AppealsNew York Court of Appeals · 1992
- Kourakos v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Unimax Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
3Cited by3 opinions
- Carpenter Technology Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2002
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Phillips v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999