Landauer Associates, Inc. v. Tax Appeals Tribunal

Mikoll, J. P.

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 certain franchise tax assessments imposed under Tax Law articles 9-A and 27.

The questions presented for review in this proceeding are whether petitioner’s management fee payments to Landauer International, Inc. (hereinafter International) were properly included as "other compensation” under Tax Law § 210 (former [1] [a] [3])* and whether, assuming the management fees were correctly included, the deficiencies…