Legal Opinion
Unimax Corp. v. Tax Appeals
New York Court of Appeals
Decided February 18, 1992PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
This CPLR article 78 proceeding challenges a franchise tax deficiency assessment. Petitioner taxpayer, The Unimax Corporation (Unimax), contends that an audit guideline of the New York State Department of Taxation and Finance (Department) implementing Tax Law § 208 (9) (b) (6) is arbitrary and capricious. Unimax also argues that the guideline is a rule or regulation which was not formally promulgated in accordance with the requirements of the NY Constitution, article IV, § 8.
The tax statute is designed "to prevent a parent corporation from obtaining a double…
2Cases cited9 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Ansonia Residents Ass'n v. New York State Division of Housing & Community RenewalNew York Court of Appeals · 1989
- Long Island Lighting Co. v. State Tax CommissionNew York Court of Appeals · 1978
- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Astoria Federal Savings & Loan Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1996
- Hilton Hotels Corp. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- We Care Transportation, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Suburban Carting Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
- New York State Ass'n of Nurse Anesthetists v. NoveleoAppellate Division of the Supreme Court of the State of New York · 2003
2 more not listed; retrieve them via the Exa API.