Legal Opinion
Debenhams, Inc. v. Commissioner of Finance
Appellate Division of the Supreme Court of the State of New York
Decided May 27, 1986PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Sullivan, J.
In this CPLR article 78 proceeding, transferred to this court pursuant to CPLR 7804 (g), Debenhams, Inc., a Delaware corporation which sells a brand of ladies’ shoes under the trade name I. Miller, seeks to review a final determination of the Commissioner of Finance, issued after a statutory hearing, assessing it $61,798.22, plus interest of $46,656.20, for delinquencies in the payment of New York City commercial rent or occupancy tax for the periods from June 1, 1976 through May 31, 1979.
Debenhams sells its shoes in numerous I. Miller retail stores which it…
2Cases cited13 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- Matter of Stork Restaurant, Inc. v. BolandNew York Court of Appeals · 1940
- Hull v. . LittauerNew York Court of Appeals · 1900
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
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3Cited by3 opinions
- SIN, Inc. v. Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1987
- A & J Produce Co. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- In re Ally & Gargano, Inc. v. BidermanAppellate Division of the Supreme Court of the State of New York · 1987