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RYAN, INC. v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

4142, 110480/08.

83 A.D.3d 482 (2011)

920 N.Y.S.2d 358

RYAN, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided April 12, 2011.

The New York State franchise tax on S corporations was calculated for tax years 2003 through 2007 as a fixed-dollar-minimum tax (FDMT) based on the corporation's national gross payroll (wages, salaries and other personal compensation), which included all the taxpayer's employees, after exclusion of its chief executive officer payroll, within and without New York State (see Tax Law § 210 [1] [d] [2] [A]). Plaintiff commenced...

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