Legal Opinion
Ross-Viking Merchandise Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 3, 1992PublishedCited by 5 opinions
1Opinion of the CourtLevine, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a franchise tax assessment imposed under Tax Law articles 9-A and 27.
Petitioner is a corporation formerly engaged in the distribution of batteries and lightbulbs to supermarkets. As of December 31, 1984, all of petitioner’s stock was acquired by Supermarket Services, Inc. (hereinafter SMS), a distributor of nonfood items to supermarkets. Petitioner was required to file by June 15, 1985 a State income tax return and a State…
2Cases cited3 opinions
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- F & W Oldsmobile, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Atlas Linen Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by5 opinions
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
- Parcel 242 Realty v. New York State Division of Housing & Community RenewalAppellate Division of the Supreme Court of the State of New York · 1995
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- 470 Newport Associates v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- MCI Telecommunications Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993