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MTR TRINITY v. DEPT OF FIN

93 A.D.2d 122 (1983)

In the Matter of Trinity Syndicate Corp. et al., Appellants, v. Department of Finance of the City of New York, Respondent

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

April 19, 1983

Attorney(s) appearing for the Case

Arnold B. Panzer of counsel (Barbara T. Kaplan with him on the brief; Roberts & Holland, attorneys), for appellants.

Jerome Weinstock of counsel (Cornelius Roche with him on the brief; Frederick A.O. Schwarz, Jr., Corporation Counsel, attorney), for respondent.

MURPHY, P. J., ROSS, KASSAL and ALEXANDER, JJ., concur.

SANDLER, J.

Petitioners are domestic corporations engaged in the real estate business in New York City. On or about July 18, 1980 the Bureau of Tax Collections of the City of New York Department of Finance issued to each petitioner a notice of determination assessing a tax deficiency under the New York City general corporation tax. Pursuant to section R46-70.0 of the Administrative Code of the City of New York petitioners filed with the Department of...

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