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MATTER OF LANDAUER ASSOCS., INC. v. TAX APPEALS TRIBUNAL

183 A.D.2d 972 (1992)

In the Matter of Landauer Associates, Inc., Petitioner, v. Tax Appeals Tribunal et al., Respondents

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

May 7, 1992

Mikoll, J. P.

The questions presented for review in this proceeding are whether petitioner's management fee payments to Landauer International, Inc. (hereinafter International) were properly included as "other compensation" under Tax Law § 210 (former [1] [a] [3])* and whether, assuming the management fees were correctly included, the deficiencies assessed were excessive. In our view the management fee payments were properly...

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