Legal Opinion
Peat Marwick Main & Co. v. New York City Department of Finance
New York Court of Appeals
Decided October 18, 1990PublishedCited by 2 opinions
1Opinion of the Court
*530OPINION OF THE COURT
Chief Judge Wachtler.
Petitioner Peat Marwick Main & Co. is a national accounting firm with an office in New York City. From 1974 through 1985, Peat Marwick was a party to a series of three-year agreements with the operator of Madison Square Garden entitling Peat Marwick to the use of a luxury skybox during all events held in the Garden for which tickets were sold to the public.
In 1987, respondent Department of Finance determined that the sums paid by petitioner for use of the skybox were subject to New York City’s commercial rent or occupancy tax and assessed deficiencies…
2Cases cited4 opinions
- J. C. Penney Co. v. LewisohnAppellate Division of the Supreme Court of the State of New York · 1972
- J. C. Penney Co. v. LewisohnNew York Court of Appeals · 1973
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Supreme Court · 1988
- Peat Marwick Main & Co. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by2 opinions
- Mid-America Dairymen, Inc. v. PayneMissouri Court of Appeals · 1999
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Supreme Court · 1991