Legal Opinion
Custom Shop Fifth Avenue Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 8, 1993PublishedCited by 6 opinions
1Opinion of the CourtCasey, 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 corporation franchise tax assessments imposed under Tax Law article 9-A.
Petitioners are New York corporations which operate retail men’s clothing stores in New York. They are members of an affiliated group of corporations, known as the Custom Shop Group, which has its headquarters in New Jersey. A New Jersey corporation, known as the Payment Corporation, was created to manage the funds generated by the members of the Custom…
2Cases cited3 opinions
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- Avon Products, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by6 opinions
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- Rizzo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Keeffe v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Xerox Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
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