MATTER OF PARKMED ASSOCS. v. NEW YORK STATE TAX COMM'N


60 N.Y.2d 935 (1983)

In the Matter of Parkmed Associates et al., Appellants, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided November 29, 1983.


Attorney(s) appearing for the Case

Charles D. Bock for appellants.

Robert Abrams, Attorney-General (Carl E. Stephan and Peter H. Schiff of counsel), for respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur.


MEMORANDUM.

The judgment of the Appellate Division should be reversed, with costs, and the matter remitted to it for further proceedings in accordance with this memorandum.

Judicial review of an administrative determination is limited to the grounds invoked by the agency and a reviewing court which finds those grounds insufficient or improper may not sustain the determination by substituting what it deems to be a...

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