Legal Opinion

Matter of Ayoub v. Tax Appeals Tribunal of the State of New York

Appellate Division of the Supreme Court of the State of New York

Decided June 18, 2015No. 519512PublishedCited by 3 opinions

1Opinion of the CourtPeters, P.J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained notices of deficiency of personal income tax imposed under Tax Law article 22.

This proceeding concerns petitioners’ entitlement to Qualified Empire Zone Enterprise (hereinafter QEZE) tax reduction credits and refundable Empire Zone (hereinafter EZ) wage credits flowing from their membership interests in an accounting practice operating under the name Bowers & Company, CPAs, PLLC (hereinafter MGD/Bowers) for the 2006, 2007 and…

2Cases cited7 opinions

  1. American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
  2. Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
  3. Superfund Coalition, Inc. v. Department of Environmental ConservationNew York Court of Appeals · 2011
  4. 677 New Loudon Corp. v. State of New York Tax Appeals TribunalNew York Court of Appeals · 2012
  5. 677 New Loudon Corp. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Matter of Carlson v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
  2. Matter of Toronto Dominion Holdings (U.S.A.), Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2018
  3. State ex rel. Posillico v. Caithness Long Is., LLCAppellate Division of the Supreme Court of the State of New York · 2023

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