New York Frozen Foods, Inc. v. Bedford Heights Income Tax Board of Review
Annotate this CaseNew York Frozen Foods, Inc. filed its Bedford Heights income-tax returns on a separate-entity basis for tax years 2005 through 2007. In 2010, Frozen Foods and its affiliates filed consolidated amended returns for the same tax years and claimed a refund of taxes it had previously paid based on its separate returns. Regional Income Tax Agency, acting in its capacity as the city’s tax administrator, denied the refund. The Bedford Heights Income tax Board of Review affirmed the denial of refunds. The Board of Tax Appeals (BTA) affirmed, agreeing that the amended returns were improper. Frozen Foods appealed. Bedford Heights cross-appealed, arguing that the BTA erred by failing to deny the refund on an alternative ground. The Supreme Court affirmed the decision to deny Frozen Foods’ claim for a refund on the alternate ground that the city ordinance barred a change from a separate return to a consolidated return when filing an amended return because the change constituted a “change in method of accounting” prohibited by the ordinance.
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