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BUCHBINDER v. APPEALS TRIB.

100 N.Y.2d 389 (2003)

795 N.E.2d 616

764 N.Y.S.2d 61

BUCHBINDER TUNICK & COMPANY, Respondent, v. TAX APPEALS TRIBUNAL OF THE CITY OF NEW YORK et al., Appellants.

Court of Appeals of the State of New York.

Decided June 26, 2003.

Attorney(s) appearing for the Case

Michael A. Cardozo, Corporation Counsel, New York City (George P. Lynch, Paul T. Rephen and Robert J. Firestone of counsel), for Commissioner of Finance of City of New York, appellant.

Hutton & Solomon LLP, New York City (Kenneth I. Moore, Stephen L. Solomon and Roger S. Blane of counsel), for respondent.

Chief Judge KAYE and Judges CIPARICK, ROSENBLATT, GRAFFEO and READ concur.

OPINION OF THE COURT

SMITH, J.

The issue presented in this case is whether payments made in liquidation of partnership interests, which constitute the retiring partners' pro rata share of the partnership's unrealized receivables, are payments "for services or for use of capital" within the meaning of section 11-507 (3) of the Administrative Code of the City of New York and thus not deductible from the partnership...

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