Legal Opinion
Klein v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 20, 1977PublishedCited by 10 opinions
1Opinion of the Court
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 of the State Tax Commission made after a hearing which sustained a deficiency assessed against petitioners and denied their application for a redetermination and refund of personal income tax for the year 1969. In May of 1969 petitioners acquired a residence in Zug, Switzerland, and excluded the income received by Herbert D. Klein during the last seven months of that year from their jointly filed 1969 New York resident income tax…
2Cases cited4 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- New York Life Insurance & Trust Co. v. VieleNew York Court of Appeals · 1899
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by10 opinions
- Suglove v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Matter of Klein v. State Tax Comm'nNew York Court of Appeals · 1977
- Bernbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Babbin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
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