Legal Opinion

Debenhams, Inc. v. Commissioner of Finance

Appellate Division of the Supreme Court of the State of New York

Decided March 24, 1983PublishedCited by 2 opinions

1Opinion of the Court

— In this transferred CPLR article 78 proceeding, determination of the Commissioner of Finance, issued June 23, 1981 after a statutory hearing, assessing the petitioner under the New York City commercial rent or occupancy tax in the principal amount of $86,798.20, plus interest of $14,277.31, for a total of $101,075.51 for the periods from June 1, 1976 through May 31, 1979, unanimously annulled, on the law, without costs, solely with respect to the assessment relating to petitioner’s lease at the Bonwit Teller store at 721 Fifth Avenue in the County of New York, the petition is granted to…

2Cases cited3 opinions

  1. Layton v. A. I. Namm & Sons, Inc.New York Court of Appeals · 1951
  2. Lordi v. County of NassauAppellate Division of the Supreme Court of the State of New York · 1964
  3. Senrow Concessions, Inc. v. Shelton Properties, Inc.New York Court of Appeals · 1961

3Cited by2 opinions

  1. Debenhams, Inc. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1986
  2. Peat Marwick Main & Co. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1989

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