SIN, Inc. v. Department of Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Asch, J.
Petitioner SIN, Inc. (SIN) operates a Spanish language television network and recording studio. The respondent Department of Finance of the City of New York assessed a deficiency of $98,503.28 in commercial rent tax against SIN for the tax years June 1, 1980 through May 31, 1983, based on expenditures by SIN during those years totaling $1,446,166 for improvements to its leased commercial space at 460 West 42nd Street in Manhattan, which the Department claimed constituted rent subject to the tax.
SIN entered into a lease on or about September 1, 1981, pursuant to…
2Cases cited8 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Feinstein v. BergnerNew York Court of Appeals · 1979
- Oxford Commercial Corp. v. LandauNew York Court of Appeals · 1963
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Petition of BrierleyUnited States Bankruptcy Court, S.D. New York · 1992
- Fresh Del Monte Produce N.V. v. Eastbrook Caribe A.V.V.Appellate Division of the Supreme Court of the State of New York · 2007
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
- 595 Investors Ltd. Partnership v. BidermanNew York Supreme Court · 1988
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Supreme Court · 1991
7 more not listed; retrieve them via the Exa API.