Aetna Casualty & Surety Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Yesawich Jr., J.
Petitioners, three Connecticut insurance corporations licensed to do business in New York, are subject to New York franchise taxation under Tax Law article 33. Members of an affiliated group that files a single Federal income tax return, they filed separate New York franchise tax returns, based on income and loss figures calculated as if they were filing separate Federal returns (see, 20 NYCRR 3-8.1 [a]), in the years at issue. When audits by the Department of Taxation and Finance (hereafter the Department) indicated that each had incorrectly calculated its…
2Cases cited8 opinions
- Matter of National Cash Register Co. v. JosephNew York Court of Appeals · 1949
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- Royal Indemnity Co. v. Tax Appeals TribunalNew York Court of Appeals · 1989
- American Employers' Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Custom Shop Fifth Avenue Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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3Cited by8 opinions
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