Hyperlawhypertext legal databasebeta 107 Delaware Associates v. New York State Tax Commission 64 N.Y.2d 935

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107 Delaware Associates v. New York State Tax Commission

64 N.Y.2d 935 Court N.Y. Decision date 1985-03-21 English

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p. 935
In the Matter of 107 Delaware Associates et al., Respondents, v New York State Tax Commission, Appellant.
Argued February 13, 1985;
decided March 21, 1985
p. 936
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Peter G. Crary and Peter H. Schiff of counsel), for appellant.
Michael Whiteman and Kevin M. Young for respondent.

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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