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VARRINGTON v. NYC DEPT OF FIN

85 N.Y.2d 28 (1995)

647 N.E.2d 746

623 N.Y.S.2d 534

In the Matter of Varrington Corporation, Formerly Varrington Corporation, N.V., Appellant, v. City of New York Department of Finance et al., Respondents.

Court of Appeals of the State of New York.

Decided February 14, 1995.

Attorney(s) appearing for the Case

Curtis, Mallet-Prevost, Colt & Mosle, New York City (Michelle A. Rice and Turner P. Smith of counsel), for appellant.

Paul A. Crotty, Corporation Counsel of New York City (Frances J. Henn and Edward F. X. Hart of counsel), for respondents.

Chief Judge KAYE and Judges SIMONS, TITONE, SMITH, LEVINE and CIPARICK concur.

BELLACOSA, J.

This CPLR article 78 proceeding comes to this Court from a judgment of the Appellate Division which ruled in favor of the New York City taxing authority against the petitioner taxpayer, Varrington Corporation. The judgment confirmed a determination of the City Commissioner of Finance finding that petitioner was subject to a general corporation tax deficiency for years 1984, 1985, and 1986 in the...

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