Legal Opinion
General Electric Capital Corp. v. New York State Division of Tax Appeals
New York Court of Appeals
Decided April 1, 2004PublishedCited by 71 opinions
1Opinion of the Court
OPINION OF THE COURT
Graffeo, J.
The issue presented in this case is whether the State Department of Taxation and Finance exceeded its authority when it denied the sales tax refund claims of a financial services company that did not pay the sales taxes underlying the refund requests. We conclude that denial of the refund claims was authorized by the sales tax statutory and regulatory scheme and we therefore affirm the judgment of the Appellate Division confirming the determination of the Tax Appeals Tribunal.
Petitioner General Electric Capital Corporation provided financing services for private…
2Cases cited18 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
- Economico v. Village of PelhamNew York Court of Appeals · 1980
- Rent Stabilization Ass'n of New York City, Inc. v. HigginsNew York Court of Appeals · 1993
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3Cited by71 opinions
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- Greater New York Taxi Ass'n v. New York City Taxi and Limousine CommissionNew York Court of Appeals · 2015
- Rocha v. Bakhter Afghan Halal Kababs, Inc.District Court, E.D. New York · 2014
- Matter of New York Civ. Liberties Union v. New York City Police Dept.New York Court of Appeals · 2018
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