RYAN, INC. v. NEW YORK STATE

110480/08

26 Misc.3d 563 (2009)

2009 NY Slip Op 29452

890 N.Y.S.2d 306

RYAN, INC., Formerly Known as RYAN & COMPANY, INC., Plaintiff, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Defendants.

Supreme Court, New York County.

Decided November 12, 2009.


Attorney(s) appearing for the Case

Andrew M. Cuomo, Attorney General, New York City, for defendants.

Morrison & Foerster, LLP, New York City, for plaintiff.


WALTER B. TOLUB, J.

This is a declaratory judgment action by which plaintiff Ryan, Inc. (formerly known as Ryan & Company, Inc.) seeks a judgment declaring that Tax Law § 210 (1) (g) (1), as in effect during the years 2003-2007, was unconstitutional because it imposed a tax on S corporations based on the corporation's gross payroll, regardless of whether such payroll related to services provided by persons located...

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