Legal Opinion
Varrington Corp. v. City of New York Department of Finance
New York Court of Appeals
Decided February 14, 1995PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
This CPLR article 78 proceeding comes to this Court from a judgment of the Appellate Division which ruled in favor of the New York City taxing authority against the petitioner taxpayer, Varrington Corporation. The judgment confirmed a determination of the City Commissioner of Finance finding that petitioner was subject to a general corporation tax deficiency for years 1984, 1985, and 1986 in the sum of $338,043, including interest. The issues are whether the Tax Commis*31sioner’s determination imposing retroactive effect to Rules of the Commissioner of Finance…
2Cases cited9 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. CarltonSupreme Court of the United States · 1994
- United States v. DarusmontSupreme Court of the United States · 1981
- United States v. HemmeSupreme Court of the United States · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- James Square Associates LP v. MullenNew York Court of Appeals · 2013
- Rivers v. StateSupreme Court of South Carolina · 1997
- Capital Financial Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Greece Town Mall, L.P. v. New York StateAppellate Division of the Supreme Court of the State of New York · 2013
- JAMES SQUARE ASSOCIATES LP v. MULLEN, DENNISAppellate Division of the Supreme Court of the State of New York · 2011
9 more not listed; retrieve them via the Exa API.