Legal Opinion
Empire State Building Co. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided September 7, 1995Published
1Opinion of the Court
Judgment (denominated order), Supreme Court, New York County (Beverly Cohen, J.), entered January 14, 1994 which, insofar as appealed from, declared that plaintiff’s rent receipts for distribution of unmetered electricity to its tenants are subject to the utility tax imposed by Tax Law § 186-a, unanimously affirmed, without costs. Appeal from order, same court and Justice, also entered January 14, 1994, which granted plaintiff’s motion to reargue a decision and order dated November 25, 1992, which granted plaintiffs motion to reargue an order entered June 9, 1992, unanimously dismissed as…
2Cases cited9 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Matter of Lacidem Realty Corp. v. GravesNew York Court of Appeals · 1942
- Matter of 436 W. 34th St. Corp. v. McGoldrickNew York Court of Appeals · 1942
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
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