Legal Opinion
WL, LLC v. Department of Economic Development
Appellate Division of the Supreme Court of the State of New York
Decided May 3, 2012Published
1Opinion of the Court
OPINION OF THE COURT
Kavanagh, J.
Respondent Department of Economic Development (hereinafter DED) administers a program pursuant to the New York State Empire Zones Act (see General Municipal Law § 955 et seq.), which provides tax benefits and credits to commercial enterprises that invest capital and offer employment opportunities in businesses operating in economically distressed areas of New York (see General Municipal Law § 956).1 Four years after the program was implemented, the Comptroller issued the first of two reports indicating that there had been difficulties in verifying whether the…
2Cases cited15 opinions
- Medical Society v. SerioNew York Court of Appeals · 2003
- Bernstein v. ToiaNew York Court of Appeals · 1977
- Nicholas v. KahnNew York Court of Appeals · 1979
- General Electric Capital Corp. v. New York State Division of Tax AppealsNew York Court of Appeals · 2004
- Raffellini v. State Farm Mutual Automobile InsuranceNew York Court of Appeals · 2007
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