Astoria Financial Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Mercure, J.P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a deter*1317mination of respondent Tax Appeals Tribunal which, among other things, sustained a notice of deficiency.
Petitioner, a bank located in the Village of Lake Success, Nassau County, claimed an investment tax credit in the amount of $701,785 on its 1999 banking corporation franchise tax return in connection with a building that it purchased and used exclusively for its mortgage banking operations. These operations consisted of originating, purchasing, selling and terminating…
2Cases cited11 opinions
- Leader v. Maroney, Ponzini & SpencerNew York Court of Appeals · 2001
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Marx v. BragaliniNew York Court of Appeals · 1959
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Reader's Digest Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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3Cited by14 opinions
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