Legal Opinion
Pohatcong Investors, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided December 14, 1989PublishedCited by 3 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a corporate franchise tax assessment imposed under Tax Law article 9-A.
The facts are not disputed. Petitioner, an investment company, computed its New York corporate franchise tax report for the fiscal year ending February 28, 1981 on the basis of its allocated business and investment income and paid the tax it deemed to be owing. The Audit Division of the Department of Taxation and Finance thereafter issued to petitioner a…
2Cases cited3 opinions
- Mobil International Finance Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Avon Products, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Carret & Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by3 opinions
- European American Bank v. Sackman Mortgage Corp. (In Re Sackman Mortgage Corp.)United States Bankruptcy Court, S.D. New York · 1993
- Xerox Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Xerox Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013