Legal Opinion
Unimax Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 28, 1991PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Mercure, J.
By this proceeding, petitioner challenges a determination of respondent Tax Appeals Tribunal assessing franchise tax deficiencies for the tax years 1975 through 1979, contending primarily that applicable audit guidelines of the Department of Taxation and Finance (hereinafter the Department) are irrational. It is our view that petitioner has not met its burden of proving that respondents’ determination is erroneous (see, Tax Law § 689 [e]; Matter of Servair, Inc. v New York State Tax Commn., 132 AD2d 737, 738; Matter of Delia v Chu, 106 AD2d 815, 816). We…
2Cases cited7 opinions
- MATTER OF ROMAN CATHOLIC DIOCESE OF ALBANY v. New York State Dep't of HealthNew York Court of Appeals · 1985
- Levin v. GallmanNew York Court of Appeals · 1977
- Guptill Holding Corp. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1988
- Delia v. G. W. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- F. W. Woolworth Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
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3Cited by3 opinions
- Unimax Corp. v. Tax AppealsNew York Court of Appeals · 1992
- 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