1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 238 A.D.2d
  5. 238 A.D.2d 129 (1997)
 

MATTER OF LESLIE'S JEWELRY MFG. CORP. v. TAX APPEALS TRIBUNAL OF THE CITY OF NEW YORK

238 A.D.2d 129 (1997)

655 N.Y.S.2d 36

In the Matter of Leslie's Jewelry Mfg. Corp., Petitioner, v. Tax Appeals Tribunal of the City of New York et al., Respondents

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

April 1, 1997

It is petitioner's burden to prove the assessment improper (Matter of Labadie Sales Corp. v New York City Dept. of Fin., 201 A.D.2d 291, 292), and the absence of evidence that petitioner's office in Italy was a "regular place of business", which would have entitled petitioner to allocate its income to such situs pursuant to Administrative Code of the City of New York § 11-604, provides a sufficient basis to uphold the assessment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases