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IN THE MATTER OF GROPPER v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

9 A.D.3d 796 (2004)

780 N.Y.S.2d 678

In the Matter of ANITA GROPPER, Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

July 29, 2004.

ROSE, J.

Petitioner owns and controls two corporations, Maar Printing Service, Inc. and Cross Road Press, Inc. Maar, a subchapter S corporation, purchased tangible personal property and immediately leased it to Cross Road, which then used it in the production of goods within the Poughkeepsie/Dutchess Economic Development Zone. When petitioner claimed a pass-through Economic Development Zone Investment Tax Credit from Maar...

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