Legal Opinion
Federal Insurance v. State Tax Commission of the Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided January 12, 1989PublishedCited by 2 opinions
1Opinion of the Court
— Mikoll, J.
Appeal from a judgment of the Supreme Court (Bradley, J.), entered October 19, 1987 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining an insurance corporation franchise tax assessment imposed under Tax Law article 33.
Petitioner, an insurance corporation organized under the laws of New Jersey, is engaged in the insurance business in New York as a property and casualty insurer. Petitioner challenges respondent’s disallowance of $599,371 of investment expenses that petitioner…
2Cases cited4 opinions
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- Le Drugstore Etats Unis, Inc. v. New York State Board of PharmacyNew York Court of Appeals · 1973
- International Harvester Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by2 opinions
- Rosen v. Assessor of City of TroyAppellate Division of the Supreme Court of the State of New York · 1999
- United States Life Insurance v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993