The issue presented by this appeal is whether a foreign insurer doing business in the State of New York may lawfully claim amounts paid pursuant to the New York City commercial rent or occupancy tax (hereinafter "commercial rent tax") (Administrative Code of City of NY § 11-701 et seq.) as a credit toward the retaliatory tax imposed by Insurance Law § 1112.
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INDUS. INDEM. CO. v. COOPER
81 N.Y.2d 50 (1993)
In the Matter of Industrial Indemnity Company et al., Appellants, v. Wendy E. Cooper, as Acting Superintendent of Insurance of the State of New York, et al., Respondents.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued February 10, 1993.
Decided March 30, 1993.
Attorney(s) appearing for the Case
Everett, Johnson & Breckinridge, New York City (
Chief Judge KAYE and Judges SIMONS, TITONE, HANCOCK, JR., and BELLACOSA concur.
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