Legal Opinion
American Can Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 24, 1971PublishedCited by 6 opinions
1Opinion of the Court
Proceeding under CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied the petitioner’s application for revision of a franchise tax assessment for the calendar year 1962. The question presented is whether the petitioner, a New York taxpayer, having merged with its wholly owned subsidiary, can claim as a tax deduction and carry forward net operating losses sustained by the subsidiary when such…
2Cases cited3 opinions
- People Ex Rel. Burhans v. City of New YorkNew York Court of Appeals · 1910
- In re Lawrence-Cedarhurst BankAppellate Division of the Supreme Court of the State of New York · 1936
- In Re the Election of Directors of the Lawrence-Cedarhurst BankNew York Court of Appeals · 1936
3Cited by6 opinions
- In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.Court of Appeals for the Second Circuit · 1976
- Telmar Communications Corp. v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975
- Doyle, Dane, Bernbach, Inc. v. CommissionerUnited States Tax Court · 1982
- Scholastic Bus Service, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Doyle, Dane, Bernbach, Inc. v. CommissionerUnited States Tax Court · 1982
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