Legal Opinion
Dworetz v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 5, 1987PublishedCited by 6 opinions
1Opinion of the CourtWeiss, J.
Appeal from a judgment of the Supreme Court (Connor, J.), entered September 12, 1986 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent denying petitioners’ request for a refund of taxes paid under Tax Law articles 31 and 31-B.
It has now been clearly established that ''[statutes creating a tax exemption are to be strictly and narrowly construed * * * The burden of proving entitlement to a tax exemption rests with the taxpayer * * * To prevail over the administra*947tive construction, petitioner must…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Quigley v. CapolongoAppellate Division of the Supreme Court of the State of New York · 1976
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Quigley v. CapolongoNew York Court of Appeals · 1977
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
3Cited by6 opinions
- Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Auerbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Yanowicz v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
- American Express Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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