Legal Opinion
Hawkins, Delafield & Wood v. Michael
New York Court of Appeals
Decided March 20, 1986PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be affirmed, with costs.
*875A determination of the Commissioner of Finance should be upheld unless shown to be erroneous, arbitrary or capricious (see, Matter of Holy Spirit Assn. v Tax Commn., 55 NY2d 512, 518; Matter of Koner v Procaccino, 39 NY2d 258, 264-265). Here, the Commissioner denied the deductions claimed by petitioners on the ground that section S46-6.0 (3) of the New York City unincorporated business tax (Administrative Code of City of New York § S46-6.0 [3]) disallows deductions for "amounts paid or…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionNew York Court of Appeals · 1982
- Koner v. ProcaccinoNew York Court of Appeals · 1976
3Cited by2 opinions
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Fed Deposit Ins v. Tax CommrNew York Court of Appeals · 1993