Bond, Schoeneck & King, PLLC Argues Unfair New York State Tax Law and Wins

October 4, 2011

Recently, Bond, Schoeneck & King, PLLC ("Bond") attorney, Frank J. Patyi, filed motions with the Division of Tax Appeals for the State of New York regarding the fairness of certain tax laws being imposed on Bond's clients.

The issue at hand centered on whether petitioners, as lessees, were precluded from receiving real property tax credit for their PILOT payments based upon the capping provision of Tax Law §15(e).

Mr. Patyi and his team were able to prove through the motions filed that the narrow, overly literal interpretation of the law imposed by the Department of Taxation was indeed unfair to the lessees. Click here to view the determination.

"What we've demonstrated in this matter," explained Mr. Patyi, "is that although the law may be correct in most situations, an overly literal interpretation may not be reasonable or fair for the specific petitioner. We are often able to identify instances where such interpretations of the law are actually unreasonable."

Bond, Schoeneck & King's tax professionals provide clients with a full range of services involving every level of complexity and sophistication in tax law. They represent individuals, businesses and tax-exempt organizations in planning, transactional, adversarial, reporting, and criminal tax matters. The diversity of Bond's large client base and its many special issue referrals have developed its expertise in non-routine areas of practice.

Bond, Schoeneck & King, PLLC is a full service law firm, founded in 1897 and has since grown to a firm of 200. The firm operates offices in New York City, Albany, Buffalo, Garden City, Ithaca, Oswego, Rochester, Syracuse and Utica, New York; as well as Overland Park, Kansas; and Naples, Florida. For a complete list of practice areas and industries served visit the Bond, Schoeneck & King website at