Legal Opinion
Stevenson v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided May 2, 2013Published
1Opinion of the CourtMcCarthy, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a deter-*1147mi nation of respondent Tax Appeals Tribunal which sustained notices of deficiency of personal income tax imposed under Tax Law article 22.
Milton F. Stevenson (hereinafter decedent) was the majority shareholder of Anoplate Corporation, which was certified pursuant to General Municipal Law article 18-B as a Qualified Empire Zone Enterprise (hereinafter QEZE). The corporation owned five parcels of property in the Onondaga County Sanitary District. Having elected to be treated as an S…
2Cases cited9 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- O'Brien v. SpitzerNew York Court of Appeals · 2006
- New York Telephone Co. v. Supervisor of Town of Oyster BayNew York Court of Appeals · 2005
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
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