Legal Opinion
Montauk Improvement, Inc. v. Procaccino
Appellate Division of the Supreme Court of the State of New York
Decided January 15, 1976PublishedCited by 3 opinions
1Opinion of the CourtHerlihy, P. J.
Montauk Improvement (hereinafter referred to as Improvement) is a New York corporation engaged in the sale and development of land in Montauk, Long Island, New York. Improvement owns all of the stock of Montauk Country Club (hereinafter referred to as Country Club), engaged in the operation of a country club in Montauk. Country Club was formed for the purpose of attracting people to Montauk, so that Improvement would be able to sell land to these people.
Petitioners filed combined New York State franchise tax reports for the fiscal years ended April 30, 1969 and April 30, 1970. On March 15,…
2Cases cited4 opinions
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
- Wurlitzer Co. v. State Tax CommissionNew York Court of Appeals · 1974
- Fedders Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- A. E. Bruggemann & Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by3 opinions
- Sapolin Paints Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1976
- Airborne Freight Corp. v. MichaelAppellate Division of the Supreme Court of the State of New York · 1983
- Alpha Computer Service Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976