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MATTER OF CUSTOM SHOP FIFTH AVE. CORP. v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK

195 A.D.2d 702 (1993)

600 N.Y.S.2d 295

In the Matter of Custom Shop Fifth Avenue Corporation et al., Petitioners, v. Tax Appeals Tribunal of State of New York et al., Respondents

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

July 8, 1993

Casey, J.

Petitioners are New York corporations which operate retail men's clothing stores in New York. They are members of an affiliated group of corporations, known as the Custom Shop Group, which has its headquarters in New Jersey. A New Jersey corporation, known as the Payment Corporation, was created to manage the funds generated by the members of the Custom Shop Group, whose gross revenues were transferred periodically to the Payment Corporation...

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