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RICHMOND v. TISHELMAN

61 N.Y.2d 1 (1983)

In the Matter of Richmond Constructors, a Joint Venture, Respondent, v. Harry S. Tishelman, as Commissioner of Finance of the City of New York, Appellant.

Court of Appeals of the State of New York.

Decided December 15, 1983.

Attorney(s) appearing for the Case

Frederick A. O. Schwarz, Jr., Corporation Counsel (Stanley Buchsbaum, Gale Zareko, Maurice Ravage and Charles Himmelman of counsel), for appellant.

Jay L. Himes and Harvey Krauss for respondent.

Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur.

Chief Judge COOKE.

The question presented on this appeal concerns the scope of the exemption provided by section S46-9.0 of the New York City Unincorporated Business Income Tax Law as it relates to distributions of income made by an unincorporated business to its corporate partners. This court holds that an exemption under this provision is limited to the aggregate of each corporate partner's distributive share...

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