MATTER OF BROADWAY WORLDWIDE INC. v. NEW YORK STATE DEPT. OF ECONOMIC DEV.

1151, 100631/14.

139 A.D.3d 508 (2016)

30 N.Y.S.3d 542

2016 NY Slip Op 03825

In the Matter of BROADWAY WORLDWIDE INC., Petitioner, v. NEW YORK STATE DEPARTMENT OF ECONOMIC DEVELOPMENT, Respondent.

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

Decided May 17, 2016.


DED's determination has a rational basis in the record and is supported by substantial evidence (see 300 Gramatan Ave. Assoc. v State Div. of Human Rights, 45 N.Y.2d 176, 179-182 [1978]). With respect to the five contracts at issue, DED rationally concluded that petitioner, despite ample opportunity, failed to differentiate between payments for services, which qualifies for a tax credit under Tax Law § 24, and payments for intellectual...

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