Reader's Digest Ass'n v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
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 a corporate franchise tax assessment imposed pursuant to article 9-A of the Tax Law. 11 Following an audit of petitioner’s corporation franchise tax returns, the Department of Taxation and Finance disallowed investment tax credits taken by petitioner on two computers, as a result of which tax deficiencies were assessed for the years ending June 30, 1975, 1976 and 1977.* Following a…
2Cases cited7 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Levin v. GallmanNew York Court of Appeals · 1977
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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3Cited by11 opinions
- Astoria Financial Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Lakeside Inn Supper Club, Inc. v. New York State Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 1989
- Servair, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
6 more not listed; retrieve them via the Exa API.