Legal Opinion
107 Delaware Associates v. New York State Tax Commission
New York Court of Appeals
Decided March 21, 1985PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion of Justice John T. Casey at the Appellate Division (99 AD2d 29, 33-34). In addition, we note that Tax Law § 1105 (c) (5) does not apply because the corporation is not an individual within the meaning of the statute.
Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.
2Cases cited1 opinion
- 107 Delaware Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by3 opinions
- Greco Bros. Amusement Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Hygrade Casket Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995