Legal Opinion
American Savings Bank v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 19, 1984PublishedCited by 1 opinion
1Opinion of the Court
— Appeal from a judgment of the Supreme Court at Special Term (Connor, J), entered December 21,1983 in Albany County, which granted petitioner’s application, in a proceeding pursuant to CPLR article 78, to annul the State Tax Commission’s determination modifying petitioner’s franchise tax liability for 1974, 1975 and 1976. H Petitioner is a mutual savings bank having its principal office in New York City. Pursuant to subdivision (a) of section 1455 of the Tax Law, savings banks must pay a franchise tax of 12% of the bank’s entire net income or portion thereof allocated to this State.…
2Cases cited13 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Young v. . HillNew York Court of Appeals · 1876
- Giventer v. ArnowNew York Court of Appeals · 1975
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re Newtown Creek Water Pollution Control Plant UpgradeAppellate Division of the Supreme Court of the State of New York · 2009