MATTER OF PARKMED ASSOCS. v. New York State Tax Comm'n
Cases that cite this one
28 later published cases cite this decision. The 25 that cite it most often are listed here.
- Roman Catholic Diocese v. New York State Department of Health (Appellate Division of the Supreme Court of New York 1985)
- Matter of Streety v. Annucci (Appellate Division of the Supreme Court of New York 2022)
- Matter of Vargas (Mason ESC LLC--Commissioner of Labor) (Appellate Division of the Supreme Court of New York 2020)
- Matter of Menon v. New York State Department of Health (Appellate Division of the Supreme Court of New York 2016)
- Martin v. City of New York (Appellate Division of the Supreme Court of New York 2013)
- Martin v. City of New York (Appellate Division of the Supreme Court of New York 2013)
- King v. Kay (New York Supreme Court 2013)
- Lewis Family Farm, Inc. v. Adirondack Park Agency (Appellate Terms of the Supreme Court of New York 2008)
- In re the Claim of Tarasek (Appellate Division of the Supreme Court of New York 2007)
- In re Monti Moving & Storage, Inc. (Appellate Division of the Supreme Court of New York 1997)
- Harvey v. Hynes (New York Supreme Court 1997)
- Scherbyn v. Wayne-Finger Lakes Board of Cooperative Educational Services (N.Y. 1991)
- Aronsky v. Board of Education (N.Y. 1990)
- Major v. Cohen (Appellate Division of the Supreme Court of New York 1987)
- Kontogiannis v. Fritts (Appellate Division of the Supreme Court of New York 1987)
- Pidot v. State Tax Commission (Appellate Division of the Supreme Court of New York 1986)
- Barnes v. LeFevre (Appellate Division of the Supreme Court of New York 1986)
- Goodwillie v. State Tax Commission (Appellate Division of the Supreme Court of New York 1986)
- Carcuro v. Madigan (Appellate Division of the Supreme Court of New York 1986)
- Trachtenberg v. New York State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- Kestenbaum v. State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- Benenson v. Axelrod (Appellate Division of the Supreme Court of New York 1985)
- U-Need-a-Roll Off Corp. v. New York State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- Parkmed Associates v. New York State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- In re the Claim of Martin (Appellate Division of the Supreme Court of New York 1985)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
*936 OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be reversed, with costs, and the matter remitted to it for further proceedings in accordance with this memorandum.
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 NY2d 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 commission’s 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.
Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye concur.
On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [g]), judgment reversed, with costs, and matter remitted to the Appellate Division, Third Department, for further proceedings in accordance with the memorandum herein.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.