Legal Opinion
Citrin Cooperman & Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 3, 2008PublishedCited by 2 opinions
1Opinion of the Court
Decision of respondents, dated September 10, 2007, affirming an administrative determination that sustained a deficiency notice for petitioner’s New York City unincorporated business tax (UBT) returns for calendar years 1996 and 1997, unanimously confirmed, the petition denied and this proceeding, commenced in this Court pursuant to CPLR 506 (b) (4), dismissed, without costs.
The Tax Tribunal’s decision was rationally based and supported by substantial evidence (see Matter of CS Integrated, LLC v Tax Appeals Trib. of State of N.Y., 19 AD3d 886, 889 [2005]), and is thus entitled to deference…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
- Royal Indemnity Co. v. Tax Appeals TribunalNew York Court of Appeals · 1989
3Cited by2 opinions
- National Bulk Carriers, Inc. v. New York City Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
- Proskauer Rose, LLP v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2008