Legal Opinion
Bamberger Polymers, Inc. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided May 30, 1985PublishedCited by 2 opinions
1Opinion of the CourtMikoll, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a corporation franchise tax assessment imposed against petitioner under Tax Law article 9-A.
Petitioner is the parent corporation of its wholly owned subsidiary, Bamberger Polymers International Corporation (International), a domestic international sales corporation (DISC). Petitioner, which distributes plastic resin to manufacturers, created International to take advantage of legislation…
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