Legal Opinion
Huckaby v. New York State Division of Tax Appeals
Appellate Division of the Supreme Court of the State of New York
Decided April 29, 2004PublishedCited by 2 opinions
1Opinion of the Court
Cardona, EJ.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained an assessment of personal income tax imposed under Tax Law article 22.
Petitioner is a resident of Tennessee. Until 1991, he was employed as a computer programmer by a Tennessee-based employer, where his duties included providing services to the National Organization of Industrial Trade Unions (hereinafter NOITU), an organization based in Jamaica, Queens County. After he left that employment in 1991, NOITU hired him…
2Cases cited12 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Shaffer v. CarterSupreme Court of the United States · 1920
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
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3Cited by2 opinions
- Huckaby v. New York State Division of Tax AppealsNew York Court of Appeals · 2005
- Huckaby v. New York State Division of Tax AppealsNew York Court of Appeals · 2005