Legal Opinion
Ryan, Inc. v. New York State Department of Taxation & Finance
New York Supreme Court
Decided November 12, 2009PublishedCited by 2 opinions
1Opinion of the Court
*564OPINION OF THE COURT
Walter B. Tolub, J.
This is a declaratory judgment action by which plaintiff Ryan, Inc. (formerly known as Ryan & Company, Inc.) seeks a judgment declaring that Tax Law § 210 (1) (g) (1), as in effect during the years 2003-2007, was unconstitutional because it imposed a tax on S corporations based on the corporation’s gross payroll, regardless of whether such payroll related to services provided by persons located in New York.
By this motion defendants New York State Department of Taxation and Finance and Robert L. Megna, sued in his capacity as Commissioner of Taxation and…
2Cases cited15 opinions
- Leon v. MartinezNew York Court of Appeals · 1994
- Society of Plastics Industry, Inc. v. County of SuffolkNew York Court of Appeals · 1991
- Held v. KaufmanNew York Court of Appeals · 1998
- Silver v. PatakiNew York Court of Appeals · 2001
- P.T. Bank Central Asia v. ABN AMRO Bank N.V.Appellate Division of the Supreme Court of the State of New York · 2003
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3Cited by2 opinions
- Ryan, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Manning v. Pioneer Savings BankNew York Supreme Court · 2016