Deferring to respondents' expertise with respect to whether particular instruments are "designed as a means of investment" within the meaning of former General Corporation Tax Regulation (20 NYCRR) § 3.31 (c), thereby qualifying as "other securities" within the meaning of former Administrative Code of the City of New York § R46-2.0 (4) (now § 11-602 [4]) entitled to the favorable tax treatment accorded income derived from investment capital (see,
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.
MATTER OF RCA INT'L DEV. CORP. v. NEW YORK CITY TAX APPEALS TRIBUNAL
253 A.D.2d 392 (1998)
677 N.Y.S.2d 127
In the Matter of RCA International Development Corporation, 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.https://leagle.com/images/logo.png
August 20, 1998
August 20, 1998
Appellate Division of the Supreme Court of the State of New York, First Department.
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.
