Respondent's decision that petitioner was not the beneficial owner of two indirect subsidiaries, BT Trust Holdings (U.K.) Ltd. (BT UK) and Bankers Trust GmbH (BT GMBH), from which its operating company, Bankers Trust Company (BT), was three and four times removed, respectively, was "based on a rational interpretation of the relevant statutory provisions" (see Matter of American Airlines, Inc. v New York City Tax Appeals Trib.,
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MATTER OF BANKERS TRUST CORPORATION v. TAX APPEALS TRIBUNAL OF THE CITY OF NEW YORK
7057, 36.
93 A.D.3d 476 (2012)
940 N.Y.S.2d 59
2012 NY Slip Op 1761
In the Matter of BANKERS TRUST CORPORATION et al., Appellants, v. TAX APPEALS TRIBUNAL OF THE CITY OF NEW YORK et al., Respondents.
Appellate Division of the Supreme Court of New York, First Department.https://leagle.com/images/logo.png
Decided March 13, 2012.
Decided March 13, 2012.
Appellate Division of the Supreme Court of New York, First Department.
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