Legal Opinion
Pantelopoulos v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided March 2, 1995PublishedCited by 2 opinions
1Opinion of the CourtYesawich Jr., 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 personal income tax assessment imposed under Tax Law article 22.
Petitioners, one of whom is the sole shareholder of Golden Hue Manufacturing, Inc., a subchapter "S” corporation that operates a Dunkin Donuts franchise in Dutchess County, claimed an investment tax credit (see, Tax Law § 606 [a]) against their personal income tax for 1986, 1987 and 1988 based on the purchase price of certain equipment used to make doughnuts and…
2Cases cited4 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- American Communications Technology, Inc. v. State of New York Tax Appeal TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- American Communications Technology, Inc. v. StateNew York Court of Appeals · 1994
3Cited by2 opinions
- Aydin v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- EchoStar Satellite Corp. v. Tax Appeals TribunalNew York Court of Appeals · 2012