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GUTTMANN PICTURE FRAME ASSOCS. v. O'CLEIREACAIN

209 A.D.2d 340 (1994)

618 N.Y.S.2d 781

Guttmann Picture Frame Associates et al., Petitioners, v. Carol O'Cleireacain, as Finance Commissioner of The City of New York, Respondent

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

November 22, 1994

The taxing authority properly applied section 6-4 of the New York City Unincorporated Business Tax Regulations (19 RCNY 28-06) retroactively to the facts of this case (see, Matter of Varrington Corp. v City of N. Y. Dept. of Fin., 201 A.D.2d 282, lv granted 83 N.Y.2d 758). Tax legislation should be implemented in a manner that gives effect to the economic substance of the transaction (595 Investors Ltd. Partnership...

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