Legal Opinion
Nathel v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided October 24, 1996PublishedCited by 2 opinions
1Opinion of the CourtCasey, J.
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 a personal income tax assessment imposed under Tax Law article 22.
Petitioner claims that he is entitled to a refund of State personal income taxes which he overpaid for the years 1981 through 1987 as a result of his failure to take an authorized deduction. As the Statute of Limitations on refunds had expired for the years in question (see, Tax Law § 687 [a], [e]), petitioner sought to invoke the special refund authority under…
2Cases cited8 opinions
- In re Charles A. Field Delivery Service, Inc.New York Court of Appeals · 1985
- Genesee Brewing Co. v. Village of Sodus PointNew York Supreme Court · 1984
- Genesee Brewing Co. v. Village of Sodus PointAppellate Division of the Supreme Court of the State of New York · 1985
- Long Lake Energy Corp. v. Public Service CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Glick v. Morton SummerAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by2 opinions
- Uniform Firefighters of Cohoes v. CuevasAppellate Division of the Supreme Court of the State of New York · 2000
- Matter of Flair Beverages Corp. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024