Legal Opinion
Bray Terminals, Inc. v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 12, 1998PublishedCited by 2 opinions
1Opinion of the Court
—Carpinello, J.
Proceeding pursuant to CPLR *833article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained corporation franchise tax assessments imposed under Tax Law article 9-A.
Petitioner challenges a deficiency assessment imposed by the Department of Taxation and Finance for additional corporate franchise taxes claimed to be due for tax years 1984, 1985 and 1986, which, with interest, totaled $378,255.90 as of December 1994. This assessment arose from the Department’s audit determination that petitioner’s net…
2Cases cited8 opinions
- Rockland Light and Power Co. v. City of New YorkNew York Court of Appeals · 1942
- Rudd v. . CornellNew York Court of Appeals · 1902
- Louis Harris & Associates, Inc. v. deLeonNew York Court of Appeals · 1994
- Tug Buster Bouchard Corp. v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1996
- MATTER OF TUG BUSTER BOUCHARD CORP. v. WetzlerNew York Court of Appeals · 1996
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3Cited by2 opinions
- Brooklyn Union Gas Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Moran Towing Corp. v. UrbachNew York Supreme Court · 1999