Legal Opinion
Bankers Trust Corp. v. New York City Department of Finance
Appellate Division of the Supreme Court of the State of New York
Decided November 19, 2002PublishedCited by 4 opinions
1Opinion of the Court
*323OPINION OF THE COURT
Friedman, J.
Plaintiff (Bankers Trust), a banking corporation subject to the New York City banking corporation tax (Administrative Code of City of NY, tit 11, ch 6, subch 3, part 4), commenced this declaratory judgment action to challenge the denial by defendant New York City Department of Finance (the City) of Bankers Trust’s claims for tax refunds for certain years. The refund claims were based on changes to Bankers Trust’s state tax returns, which allowed certain deductions the State Department of Taxation and Finance (the State) had previously disallowed. When Bankers…
2Cases cited12 opinions
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- Riley v. County of BroomeNew York Court of Appeals · 2000
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
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3Cited by4 opinions
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