Matter of Admar Research, RIA SLT NY TAT (E) 94-137 (CR) 03/02/1999
Mar 02, 1999OUTCOME: Finding in favor of the Commissioner
Tribunal deternined that Peitioner owed Commercial Rent Tax on the entire amount of rent required by the lease agreement, notwithstanding that a side agreement mandated that the Landlord's principles r ... ebate most of the rent to Petitioner.
