Sherwin-Williams Co. v. Tax Appeals Tribunal of Dept. of Taxation & Finance of State of New York
| Decision Date | 05 April 2005 |
| Citation | 830 N.E.2d 320,4 N.Y.3d 709 |
| Court | New York Court of Appeals Court of Appeals |
| Parties | SHERWIN-WILLIAMS CO. v. TAX APPEALS TRIBUNAL OF DEPT. OF TAXATION & FINANCE OF STATE OF NEW YORK |
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3 cases
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Am. Food & Vending Corp. v. N.Y. State Tax Appeals Tribunal
... ... AMERICAN FOOD & VENDING CORPORATION, Petitioner,v.NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.Supreme ... (Owen Demuth of counsel), for Commissioner of Taxation and Finance, respondent.Before: McCARTHY, J.P., LYNCH, ... v. Tax Appeals Trib. of Dept. of Taxation & Fin. of State of N.Y., 12 A.D.3d 112, 117, ... ...
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Gutlove & Shirvant, Inc. v. Tax Appeals Tribunal of State
... ... , Petitioner,v.TAX APPEALS TRIBUNAL OF the STATE of New York et al., Respondents.Supreme Court, Appellate Division, ... Mereson of counsel), for Commissioner of Taxation and Finance, respondent.Before: CARDONA, P.J., PETERS, ROSE ... dealings78 A.D.3d 1287( see Matter of Sherwin-Williams Co. v. Tax Appeals Trib. of Dept. of Taxation & Fin. of ... ...
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Schwartzman v. Tax Appeals Tribunal of City of New York
... ... Court of Appeals of the State" of New York ... Decided April 28, 2005 ... \xC2" Appeal from 1st Dept.: 7 A.D.3d 449, 777 N.Y.S.2d 452 ... ...
1 firm's commentaries
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New York Tax Insights - Volume 2, Issue 11 November 2011
...of Sherwin-Williams Co., DTA No. 816712 (N.Y.S. Tax App. Trib., June 5, 2003), confirmed, 12 A.D.3d 112 (3d Dep't 2004), app. denied, 4 N.Y.3d 709 (2005), the Tribunal held that it was proper to first apply a two-pronged test for determining whether the distortion test required combination:......