Legal Opinion
American Employers' Insurance v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 31, 1985PublishedCited by 6 opinions
1Opinion of the CourtHarvey, J.
Appeal from a judgment of the Supreme Court at Special Term (Pennock, J.), entered November 2, 1984 in Albany County, which dismissed petitioner’s application, in a *737proceeding pursuant to CPLR article 78, to annul a determination of respondent sustaining a franchise tax assessment imposed under Tax Law article 33.
Petitioner, a property and casualty insurer, is a Massachusetts corporation licensed to do business in New York. Petitioner is subject to the franchise tax provisions of Tax Law article 33 (Tax Law § 1500 [c]; § 1501 [a]). That law became effective with the 1974 taxable year (L 1974,…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF GURNEY v. TullyNew York Court of Appeals · 1980
- Sheils v. State Tax CommissionNew York Court of Appeals · 1981
3Cited by6 opinions
- Royal Indemnity Co. v. Tax Appeals TribunalNew York Court of Appeals · 1989
- Aetna Casualty & Surety Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Eveready Insurance v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Somerset Telephone Company v. State Tax AssessorSupreme Judicial Court of Maine · 2021
- Matter of Toronto Dominion Holdings (U.S.A.), Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2018
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