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MATTER OF AM. SAV. BANK v. STATE TAX COMM'N

65 N.Y.2d 824 (1985)

In the Matter of American Savings Bank, Formerly Known as Franklin Savings Bank of New York, Respondent, v. State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided July 2, 1985.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Robert Hermann of counsel), for appellant.

Douglas J. McClintock for respondent.

Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE, ALEXANDER and TITONE.

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order reversed, without costs, and matter remitted to Supreme Court, Albany County, with directions to remand to respondent for recomputation in accordance with Matter of American Sav. Bank v Michael (64 N.Y.2d 397). We note that pursuant to Tax Law § 1455 (b) (2), the alternative minimum tax base should be computed by applying...

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