Matter of 107 Delaware Assocs. v. N.Y. State Tax Comm

Full title: In the Matter of 107 DELAWARE ASSOCIATES et al., Respondents, v. NEW YORK…

Court: Court of Appeals of the State of New York

Date published: Mar 21, 1985

477 N.E.2d 1088 (N.Y. 1985)

477 N.E.2d 1088

488 N.Y.S.2d 634

Opinion

Argued February 13, 1985

Decided March 21, 1985

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.

Robert Abrams, Attorney-General ( Peter G. Crary and Peter H. Schiff of counsel), for appellant.

Michael Whiteman and Kevin M. Young for respondent.

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 A.D.2d 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.