Legal Opinion
Leslie's Jewelry Mfg. Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided April 1, 1997PublishedCited by 1 opinion
1Opinion of the Court
—Determination of respondent Tax Appeals Tribunal of the City of New York dated April 12, 1995, which reversed a determination of the Administrative Law Judge and reinstated a determination of respondent New York City Department of Finance to the extent that it assessed a general corporation tax deficiency and interest against petitioner, in the amount of $56,878.89, unanimously confirmed, the petition denied, and the proceeding brought pursuant to CPLR article 78 dismissed, without costs.
It is petitioner’s burden to prove the assessment improper (Matter of Labadie Sales Corp. v New York City…
2Cases cited5 opinions
- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- A & J Produce Co. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Labadie Sales Corp. v. New York City Deparment of FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Caplan v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1995
3Cited by1 opinion
- Rivera v. CassasAppellate Division of the Supreme Court of the State of New York · 2000