Legal Opinion
Friesch-Groningsche Hypotheekbank Realty Credit Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 16, 1992PublishedCited by 5 opinions
1Opinion of the Court
Mikoll, J. P.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a franchise tax assessment imposed under Tax Law articles 9-A and 27.
This case concerns an alleged deficiency due for 1984 from petitioner pursuant to Tax Law article 9-A. Respondent Tax Appeals Tribunal (hereinafter respondent) refused to allow deduction from income of interest payments made by petitioner to its parent corporation on moneys the parent corporation had borrowed from an unrelated lender and which…
2Cases cited6 opinions
- National Elevator Industry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1980
- Marriott Family Restaurants, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- W. H. Morton & Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Matter of Wh Morton & Co., Inc. v. New York State Tax Comm'nNew York Court of Appeals · 1983
- Allen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
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3Cited by5 opinions
- University Heights Nursing Home v. ChassinAppellate Division of the Supreme Court of the State of New York · 1997
- ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- British Land (Maryland), Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Meredith Corp. v. Tax Appeals Tribunal of Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
- Meredith Corp. v. Tax Appeals Tribunal of Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012