Legal Opinion
Labadie Sales Corp. v. New York City Deparment of Finance
Appellate Division of the Supreme Court of the State of New York
Decided February 3, 1994PublishedCited by 3 opinions
1Opinion of the Court
Determination of respondent New York City Department of Finance, which assessed a general corporation tax deficiency and interest against petitioner, in the amount of $21,313.13, unanimously confirmed, the petition denied, and the proceeding brought pursuant to CPLR article 78 (transferred to this Court by order of Supreme Court, New York County, Martin Evans, J., entered November 30, 1992), dismissed, without costs.
The issue presented is whether petitioner corporation maintained a bona fide office or regular place of business at the New Jersey residence of its principal for purposes of…
2Cases cited5 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Del-Met Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Adirondack Steel Casting Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Psychological Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by3 opinions
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Leslie's Jewelry Mfg. Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Orner v. Commissioners of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000