Legal Opinion
Peat Marwick Main & Co. v. New York City Department of Finance
New York Supreme Court
Decided June 15, 1988PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Edward H. Lehner, J.
The issue here is whether sums paid pursuant to an agreement between Peat Marwick Main & Co. (petitioner) and the operator of Madison Square Garden (the Garden) providing for petitioner’s exclusive use of a luxury box (the box) in the Garden should be deemed "rent” for the purposes of the New York City commercial rent or occupancy tax (the tax). The court holds that such payments are not rent, .and therefore the tax is inapplicable thereto.
FACTS
Petitioner, a firm of certified public accountants, entered *1094into an agreement with the Garden in 1980 for the…
2Cases cited13 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Feder v. CaliguiraNew York Court of Appeals · 1960
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Rosenstiel v. RosenstielAppellate Division of the Supreme Court of the State of New York · 1963
- SIN, Inc. v. Department of FinanceNew York Court of Appeals · 1988
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3Cited by3 opinions
- Anheuser-Busch, Inc. v. MillerDistrict Court, D. Massachusetts · 1989
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Court of Appeals · 1990
- Peat Marwick Main & Co. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1989