Legal Opinion

107 Delaware Associates v. New York State Tax Commission

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

Decided February 2, 1984PublishedCited by 4 opinions

1Opinion of the Court

OPINION OF THE COURT

Main, J.

Petitioner 107 Delaware Associates (hereinafter Delaware) is a partnership which owns the Statler Building in *30the City of Buffalo. The building houses hotel facilities, apartments, offices, and commercial and retail space. The hotel, food, beverage and banquet facilities are operated by Stassett Corporation (hereinafter Stassett). The other previously mentioned facilities are operated by Delaware. Petitioners Robert Zuggar, William Hasset and Leo Town-sell are the principals of Delaware and the sole shareholders of Stassett. The entire building was served by a…

2Cases cited9 opinions

  1. Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
  2. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  3. Irwin v. KleinNew York Court of Appeals · 1936
  4. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
  5. Stone v. Bigley Bros.New York Court of Appeals · 1955

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Greco Bros. Amusement Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
  2. Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
  3. 107 Delaware Associates v. New York State Tax CommissionNew York Court of Appeals · 1985
  4. Hygrade Casket Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995

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