Legal Opinion
Scholastic Bus Service, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 23, 1986PublishedCited by 2 opinions
1Opinion of the Court
— Mahoney, P. J.
Appeal from a judgment of the Supreme Court at Special Term (Prior, Jr., J.), entered June 6, 1985 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining a corporation franchise tax assessment imposed under Tax Law article 9-A.
Petitioner is a New York corporation which leases school buses to its sister corporation, Pioneer Transportation Corporation, for the transportation of school children. In September 1978, the Audit Division of the State Department of Taxation and Finance…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- American Can Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1971
- MATTER OF GURNEY v. TullyNew York Court of Appeals · 1980
- Gurney v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by2 opinions
- Karlsberg v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Stewart's Shops Corp. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2019