Legal Opinion
Leisure Vue, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided April 4, 1991PublishedCited by 4 opinions
1Opinion of the Court
Yesawich, Jr., J. 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, inter alia, sustained a corporate franchise tax assessment imposed under Tax Law article 9-A.
Petitioner, which provides paid television service to its subscribers, reduces original electromagnetic wave signals emitted by transmission companies to widths compatible with its customers’ televisions. The investment tax credits which petitioner claimed against its corporate franchise taxes for the years 1980 through 1982…
2Cases cited3 opinions
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Vernon Woods Development Corp. v. PucilloAppellate Division of the Supreme Court of the State of New York · 1987
- Automatique, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by4 opinions
- Matter of Constellation Nuclear Power Plants LLC v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2015
- 3M Carting, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013