MATTER OF UNITED STATES LIFE INS. CO. IN THE CITY OF NEW YORK v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


194 A.D.2d 952 (1993)

599 N.Y.S.2d 168

In the Matter of United States Life Insurance Company in the City of New York, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

June 17, 1993


Casey, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained franchise tax assessments imposed under Tax Law article 33.

Petitioner, a life insurance company doing business in New York, objects to the manner in which its franchise tax was computed for 1984 and 1985. The applicable method for computing petitioner's franchise...

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