Legal Opinion
Peat Marwick Main & Co. v. New York City Department of Finance
Appellate Division of the Supreme Court of the State of New York
Decided November 2, 1989PublishedCited by 2 opinions
1Opinion of the Court
— Order and judgment (one paper) of the Supreme Court, New York County (Edward H. Lehner, J.), entered August 4, 1988, which granted petitioner’s application in this CPLR article 78 proceeding to annul respondent Commissioner’s determination of a commercial rent/occupancy tax deficiency, annulled the determination and awarded petitioner a refund of $158,317.54 plus $500 costs deposited, unanimously reversed, on the law, and the determination reinstated, without costs.
Commencing in 1974 through 1985, petitioner Peat Marwick Main & Co., the well-known "Big Eight” accounting firm, *240entered into a…
2Cases cited5 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
- Chasanoff Operating Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Supreme Court · 1988
- Debenhams, Inc. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by2 opinions
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Court of Appeals · 1990
- Baer Marks & Upham v. GraysonAppellate Division of the Supreme Court of the State of New York · 1990