1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 40 A.D.2d
  5. 40 A.D.2d 78 (1972)
 

MTR. OF SMADBECK v. STATE TAX COMM.

40 A.D.2d 78 (1972)

In the Matter of Louis Smadbeck, Jr., et al., Petitioners, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 16, 1972.

Attorney(s) appearing for the Case

Seward & Kissel (Eugene P. Souther and James C. Quigley of counsel), for petitioners.

Louis J. Lefkowitz, Attorney-General (Ruth Kessler Toch and Vincent P. Molineaux of counsel), for respondent.

KANE and REYNOLDS, JJ., dissent and vote to annul the determination and remit the matter for further proceedings in an opinion by KANE, J.

STALEY, JR., J. P.

This is a proceeding pursuant to article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied petitioners' applications for revision or refund of corporation franchise taxes paid for the years 1961 and 1962.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases