Legal Opinion
Servair, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 2, 1987PublishedCited by 3 opinions
1Opinion of the CourtWeiss, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a corporation franchise tax assessment imposed under Tax Law article 9-A.
Petitioner, a Delaware corporation doing business in New York, is a wholly owned subsidiary of Dynalectron Corporation, engaged in providing ground support services at airports for various airlines. Following a field audit and hearing, respondent disallowed deductions taken on petitioner’s corporation franchise tax returns for…
2Cases cited6 opinions
- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Reader's Digest Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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3Cited by3 opinions
- In Re St. Johnsbury Trucking Co. Inc.United States Bankruptcy Court, S.D. New York · 1997
- Unimax Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Landauer Associates, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992