(DOWNLOAD) "Matter Parkmed Associates Et Al. v. New York State Tax Commission" by Court of Appeals of New York " eBook PDF Kindle ePub Free
eBook details
- Title: Matter Parkmed Associates Et Al. v. New York State Tax Commission
- Author : Court of Appeals of New York
- Release Date : January 29, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Judicial review of an administrative determination is limited to the grounds invoked by the agency and a reviewing court which finds those grounds insufficient or improper may not sustain the determination by substituting what it deems to be a more appropriate or proper basis (Matter of Trump-Equitable Fifth Ave. Corp. v Gliedman, 57 N.Y.2d 588, 593). Thus, the only question before the Appellate Division was whether the 80% provision of subdivision (c) of section 703 of the Tax Law applies to a partnership which practices medicine, and its affirmance on other grounds was erroneous. Before us the commission concedes that that provision does not apply to a partnership practicing medicine. If the Appellate Division disagrees with that concession it should review the commissions original determination. If it agrees with that concession it should remit the matter to the commission for its determination of whether petitioner was during the years in question engaged in the practice of medicine.
 "Matter Parkmed Associates Et Al. v. New York State Tax Commission" by Court of Appeals of New York " eBook PDF Kindle ePub Free){kind=link}