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107 Delaware Associates v. New York State Tax Commission

477 N.E.2d 1088, 64 N.Y.2d 935, 488 N.Y.S.2d 634, 1985 N.Y. LEXIS 16263
CourtNew York Court of Appeals
DecidedMarch 21, 1985
StatusPublished
Cited by3 cases

This text of 477 N.E.2d 1088 (107 Delaware Associates v. New York State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
107 Delaware Associates v. New York State Tax Commission, 477 N.E.2d 1088, 64 N.Y.2d 935, 488 N.Y.S.2d 634, 1985 N.Y. LEXIS 16263 (N.Y. 1985).

Opinion

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.

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Bluebook (online)
477 N.E.2d 1088, 64 N.Y.2d 935, 488 N.Y.S.2d 634, 1985 N.Y. LEXIS 16263, Counsel Stack Legal Research, https://law.counselstack.com/opinion/107-delaware-associates-v-new-york-state-tax-commission-ny-1985.