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MATTER OF DREYFUS SPECIAL INCOME FUND, INC. v. NEW YORK STATE TAX COMM'N

72 N.Y.2d 874 (1988)

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

Court of Appeals of the State of New York.

Decided July 7, 1988.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for appellant.

Richard C. Agins and Roy F. Hutton for respondent.

Peter L. Zimroth, Corporation Counsel (Glenn Newman, Gale Zareko and Stanley Buchsbaum of counsel), for City of New York, amicus curiae.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.

MEMORANDUM.

The order of the Appellate Division should be affirmed.

The Appellate Division correctly held that respondent's former regulation (20 NYCRR former 3.11) conflicts with the plain meaning of Tax Law § 208 (9), which provides that "entire net income" under the State Tax Law is "presumably the same as the entire taxable income which the taxpayer is required...

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