Broadway Worldwide Inc. v. New York State Department of Economic Development

Appellate Division of the Supreme Court of New York

Broadway Worldwide Inc. v. New York State Department of Economic Development

139 A.D.3d 508, 30 N.Y.S.3d 542

CourtAppellate Division of the Supreme Court of the State of New York

DecidedMay 17, 2016

Docket1151 100631/14

StatusPublished

This text of 139 A.D.3d 508 (Broadway Worldwide Inc. v. New York State Department of Economic Development) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Broadway Worldwide Inc. v. New York State Department of Economic Development, 139 A.D.3d 508, 30 N.Y.S.3d 542 (N.Y. Ct. App. 2016).

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Opinion

Determination of respondent, New York State Department of Economic Development (DED), dated February 21, 2014, affirming the decision of an administrative law judge, dated December 31, 2013, which, following a hearing, had denied petitioner production company an additional tax credit under Tax Law § 24, unanimously confirmed, the petition denied, and the proceeding brought pursuant to CPLR article 78 (transferred to this Court by order of Supreme Court, New York County [Carol E. Huff, J.], entered January 23, 2015), dismissed, without costs.

DED’s determination has a rational basis in the record and is supported by substantial evidence (see 300 Gramatan Ave. Assoc. v State Div. of Human Rights, 45 NY2d 176, 179-182 [1978]). With respect to the five contracts at issue, DED rationally concluded that petitioner, despite ample opportunity, failed to differentiate between payments for services, which qualifies for a tax credit under Tax Law § 24, and payments for intellectual property rights, which does not, and failed to establish that the services referenced in the contracts were actually performed (see Tax Law § 24 [b] [2]).

Concur — Mazzarelli, J.R, Moskowitz, Manzanet-Daniels and Gesmer, JJ.

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Determination of respondent, New York State Department of Economic Development (DED), dated February 21, 2014, affirming the decision of an administrative law judge, dated December 31, 2013, which, following a hearing, had denied petitioner production company an additional tax credit under Tax Law § 24, unanimously confirmed, the petition denied, and the proceeding brought pursuant to CPLR article 78 (transferred to this Court by order of Supreme Court, New York County [Carol E. Huff, J.], entered January 23, 2015), dismissed, without costs.

DED’s determination has a rational basis in the record and is supported by substantial evidence (see 300 Gramatan Ave. Assoc. v State Div. of Human Rights, 45 NY2d 176, 179-182 [1978]). With respect to the five contracts at issue, DED rationally concluded that petitioner, despite ample opportunity, failed to differentiate between payments for services, which qualifies for a tax credit under Tax Law § 24, and payments for intellectual property rights, which does not, and failed to establish that the services referenced in the contracts were actually performed (see Tax Law § 24 [b] [2]).

Concur — Mazzarelli, J.R, Moskowitz, Manzanet-Daniels and Gesmer, JJ.

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Bluebook (online)

139 A.D.3d 508, 30 N.Y.S.3d 542, Counsel Stack Legal Research, https://law.counselstack.com/opinion/broadway-worldwide-inc-v-new-york-state-department-of-economic-nyappdiv-2016.

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