Legal Opinion

Gropper v. Tax Appeals Tribunal

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

Decided July 29, 2004PublishedCited by 4 opinions

1Opinion of the CourtRose, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained four notices of deficiency.

*797Petitioner owns and controls two corporations, Maar Printing Service, Inc. and Cross Road Press, Inc. Maar, a subchapter S corporation, purchased tangible personal property and immediately leased it to Cross Road, which then used it in the production of goods within the Poughkeepsie/Dutchess Economic Development Zone. When petitioner claimed a pass-through Economic Development Zone Investment Tax…

2Cases cited2 opinions

  1. Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
  2. Clinton Hill Equities Group v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997

3Cited by4 opinions

  1. Astoria Financial Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
  2. Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
  3. Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
  4. Legion of Christ, Inc. v. Town of Mount PleasantNew York Supreme Court · 2009

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