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MATTER OF O'CLEIREACAIN v. NEW YORK CITY TAX APPEALS TRIBUNAL

205 A.D.2d 318 (1994)

612 N.Y.S.2d 570

In the Matter of Carol O'Cleireacain, as Finance Commissioner of The City of New York, Appellant, v. New York City Tax Appeals Tribunal et al., Respondents

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

June 2, 1994

A rational basis exists for the Tribunal's determination that, as a matter of law, reimbursements made to Varsity by an affiliated company for the latter's use of the former's buses and personnel did not constitute taxable income. It is not disputed that Varsity is subject to a tax based on its "gross operating income" (Administrative Code of City of NY § 11-1101 [5]), which includes receipts for services rendered in "operat[ing] omnibuses" (Administrative Code §...

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