Legal Opinion
Pasch v. Gerosa
Appellate Division of the Supreme Court of the State of New York
Decided March 12, 1963PublishedCited by 2 opinions
1Opinion of the Court
Determination Unanimously annulled, without costs, and proceeding remanded to the respondent Comptroller to make findings in support of his decision. Petitioner alleges it is not an entity carrying on a commercial activity for gain within section 24-a of the General City Law, and hence not liable to the City of New York for gross receipts taxes from 1948 to 1959. After a statutory hearing before the Comptroller’s hearing officer occupying' some 170 pages in the record and involving consideration of approximately 60 exhibits, the Comptroller made a decision that petitioner was liable for gross…
2Cases cited6 opinions
- Matter of Elite Dairy Products v. Ten EyckNew York Court of Appeals · 1936
- New York Water Service Corp. v. Water Power & Control CommissionNew York Court of Appeals · 1940
- Gilbert v. StevensAppellate Division of the Supreme Court of the State of New York · 1954
- New York State Guernsey Breeders Co-Operative, Inc. v. NoyesNew York Court of Appeals · 1940
- Moudis v. MacduffAppellate Division of the Supreme Court of the State of New York · 1955
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3Cited by2 opinions
- Genesee Valley Medical Care, Inc. v. HarnettAppellate Division of the Supreme Court of the State of New York · 1977
- Sei Young Choi v. Commissioner of Motor VehiclesNew York Supreme Court · 2000