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DREYFUS FUND v. TAX COMMN.

126 A.D.2d 368 (1987)

In the Matter of Dreyfus Special Income Fund, Inc., Respondent, v. New York State Tax Commission, Appellant

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

April 2, 1987

Attorney(s) appearing for the Case

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

Hutton & Solomon (Richard C. Agins and Roy F. Hutton of counsel), for respondent.

MAHONEY, P. J., MAIN, CASEY and HARVEY, JJ., concur.

MIKOLL, J.

The issue before us is whether Supreme Court (134 Misc.2d 679) erred in declaring 20 NYCRR former 3.11 invalid as contrary to Tax Law § 208 (9) in that regulated investment companies were not entitled to deduct dividends paid to their shareholders in computing their entire net income for taxable years beginning prior to January 1, 1980 (see, Tax...

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