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MATTER OF SUMITOMO TRUST AND BANKING COMPANY v. COMMISSIONER OF TAXATION AND FINANCE

280 A.D.2d 706 (2001)

720 N.Y.S.2d 251

In the Matter of SUMITOMO TRUST AND BANKING COMPANY (U.S.A.), Petitioner, v. COMMISSIONER OF TAXATION AND FINANCE et al., Respondents.

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

Decided February 1, 2001.

Rose, J.

The sole issue in this proceeding is whether portions of the interest income attributable to certain loan pool certificates (hereinafter certificates)1 guaranteed by the United States Small Business Administration (hereinafter SBA) are deductible on the 1989-1991 Tax Law article 32 tax returns filed by petitioner, a New York chartered trust company primarily engaged in commercial banking. The Division of Taxation and Finance disallowed...

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