Legal Opinion
Eveready Insurance v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 30, 1987PublishedCited by 4 opinions
1Opinion of the CourtMahoney, P. J.
Appeal from a judgment of the Supreme Court at Special Term (Hughes, J.), entered March 28, 1986 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining a corporation franchise tax assessment imposed under Tax Law article 33.
Petitioner is a New York insurance corporation. Prior to 1974, petitioner filed returns pursuant to Tax Law article 9A, the general corporation franchise tax statute. In 1974, the Legislature passed a franchise tax article dealing specifically with insurance companies (Tax…
2Cases cited3 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- American Employers' Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by4 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
- 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
- Royal Indemnity Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1989