Opinion
10-19-2017
In re AETNA INC., Petitioner, v. The NEW YORK CITY TAX APPEALS TRIBUNAL, et al., Respondents.
McDermott Will & Emery, New York (Peter L. Faber of Counsel), for petitioner. Zachary W. Carter, Corporation Counsel, New York (Martin Nussbaum of Counsel), for respondents.
McDermott Will & Emery, New York (Peter L. Faber of Counsel), for petitioner.
Zachary W. Carter, Corporation Counsel, New York (Martin Nussbaum of Counsel), for respondents.
Decision of respondent New York City Tax Appeals Tribunal, dated June 3, 2016, which reinstated Notices of Disallowance for petitioner's New York City General Corporation Tax (GCT) returns for the calendar years 2005 and 2006, unanimously confirmed, the petition denied and the proceeding, commenced in this Court pursuant to CPLR 506(b)(4) and article 78, dismissed, without costs.
The Tribunal's decision that under the relevant statutory scheme, petitioner's subsidiary health maintenance organizations were subject to the GCT during the period in issue is rational and supported by substantial evidence, and is thus entitled to deference (see Matter of National Bulk Carriers Inc. & Affiliates v. New York City Tax Appeals Trib., 61 A.D.3d 522, 877 N.Y.S.2d 279 [1st Dept.2009], lv. denied 12 N.Y.3d 716, 2009 WL 1852004 [2009] ).
ACOSTA, P.J., FRIEDMAN, WEBBER, OING, and MOULTON, JJ., concur.