Case ID: ny-2d_64/html/0935-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of 107 Delaware Associates et al., Respondents, v New York State Tax Commission, Appellant.
    Argued February 13, 1985;
    decided March 21, 1985
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Peter G. Crary and Peter H. Schiff of counsel), for appellant.
    
      Michael Whiteman and Kevin M. Young for respondent.
   OPINION OF THE COURT

Judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion of Justice John T. Casey at the Appellate Division (99 AD2d 29, 33-34). In addition, we note that Tax Law § 1105 (c) (5) does not apply because the corporation is not an individual within the meaning of the statute.

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.