Legal Opinion
Parkmed Associates v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 30, 1983PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Main, J. P.
Petitioner Parkmed Associates is a limited partnership and petitioner Parkmed Company is a general partnership (the two entities will be jointly referred to as Parkmed). During the years 1973 through 1975 Parkmed owned and operated a diagnostic and treatment clinic for the termination of pregnancies, performing an average of 20,000 abor*342tions per year, and for these years it filed New York State partnership tax returns and indicated thereon that it was not liable for the unincorporated business tax (Tax Law, art 23 [repealed L 1978, ch 69, § 7, eff Dec. 31,…
2Cases cited5 opinions
- Kahn & Jacobs v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1972
- Matter of Kahn & Jacobs v. State Tax Comm'nNew York Court of Appeals · 1973
- Strayer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1955
- Whittemore v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Mongitore v. MurphyAppellate Division of the Supreme Court of the State of New York · 1974
3Cited by2 opinions
- Parkmed Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Parkmed Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984