Legal Opinion
Miller v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 21, 1985Published
1Opinion of the CourtLevine, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination by respondent which sustained an unincorporated business tax assessment imposed under Tax Law article 23.
*133Petitioner is a resident of New York State and a salesman for Lee Lime Corporation (Lee) of Lee, Massachusetts, as well as for various other noncompeting companies. In 1979, the Department of Taxation and Finance issued petitioner a notice of deficiency based upon his failure to pay an unincorporated business income tax on his…
2Cases cited7 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Young v. BragaliniNew York Court of Appeals · 1958
- Del-Met Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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