Legal Opinion
Chasanoff Operating Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 18, 1980PublishedCited by 5 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained an unincorporated business tax deficiency assessment for the years 1962 through 1972 under article 23 of the Tax Law. In 1962, the Chasanoffs, a father *781and two sons, together with two other individuals, formed a partnership known as INIP. The purpose of the partnership was for the purchase of a vacant piece of land and' its development into an industrial park. The Chasanoffs were the…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- People Ex Rel. Nauss v. GravesNew York Court of Appeals · 1940
- Arbesfeld v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Elkind v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Swid-Pearlman Management v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by5 opinions
- Peck v. New York State Division of Housing & Community RenewalAppellate Division of the Supreme Court of the State of New York · 1992
- Peck v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Peat Marwick Main & Co. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- H. Meltzer & Sons v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Rosenberg v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984