Legal Opinion
Debevoise & Plimpton v. New York State Department of Taxation & Finance
New York Supreme Court
Decided January 8, 1991PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Beverly S. Cohen, J.
Plaintiff moves and defendants cross-move for an order granting summary judgment in this declaratory action.
Plaintiff, a commercial tenant of premises leased for its office located at 875 Third Avenue, New York, New York (premises), challenges the right of defendants to impose and collect sales tax on payments by plaintiff to its landlord for overtime heating, ventilation and air conditioning (HVAC).
On November 30, 1981, plaintiff Debevoise and Plimpton (the tenant), a partnership engaged in the practice of law, entered into an agreement with the…
2Cases cited31 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- Gould v. GouldSupreme Court of the United States · 1917
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Auerbach v. BennettNew York Court of Appeals · 1979
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3Cited by3 opinions
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- El Paso Corp. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2007
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992