Legal Opinion
Park Swift Parking Corp. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 3, 1983PublishedCited by 4 opinions
1Opinion of the Court
— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a notice of deficiency for corporation franchise taxes under article 9-A of the Tax Law. Petitioner, a domestic corporation, operated a number of parking lots and garages in New York City. The premises where each lot or garage was located were owned by one of five entities variously described as partnerships and joint ventures. Petitioner filed corporate franchise tax returns for…
2Cases cited6 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Levin v. GallmanNew York Court of Appeals · 1977
- Golden v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Matter of Orda v. State Tax Comm'nNew York Court of Appeals · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Reader's Digest Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Mobil International Finance Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Del-Met Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Bamberger Polymers, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1985