The central issue on this appeal is whether the New York franchise tax scheme, which provides different tax treatment for commercial and savings banks (Tax Law § 1450 et seq.), violates the equal protection clause of the Constitution. A similar challenge was rejected over a decade ago (Woodside Sav. & Loan Assn. v Gallman,
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.
SAV. BANK v. TAX COMMN.
107 A.D.2d 205 (1985)
Savings Bank of Utica, Appellant, v. New York State Tax Commission, Respondent
Appellate Division of the Supreme Court of the State of New York, Fourth Department.https://leagle.com/images/logo.png
March 1, 1985
March 1, 1985
Attorney(s) appearing for the Case
Evans, Severn, Bankert & Peet (
HANCOCK, JR., J. P., CALLAHAN, DENMAN and SCHNEPP, JJ., concur.
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.