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AETNA CAS. v. TAX TRIBUNAL

214 A.D.2d 238 (1995)

633 N.Y.S.2d 226

In the Matter of Aetna Casualty and Surety Company 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.

October 26, 1995

Attorney(s) appearing for the Case

Debevoise & Plimpton, New York City (Seth L. Rosen, Hugh Rowland, Jr. and Elizabeth Buckley of counsel), for petitioners.

Dennis C. Vacco, Attorney-General, Albany (Denise A. Hartman and Wayne L. Benjamin of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

MIKOLL, J. P., CREW III, WHITE and SPAIN, JJ., concur.

YESAWICH JR., J.

Petitioners, three Connecticut insurance corporations licensed to do business in New York, are subject to New York franchise taxation under Tax Law article 33. Members of an affiliated group that files a single Federal income tax return, they filed separate New York franchise tax returns, based on income and loss figures calculated as if they were filing separate Federal returns (see...

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