Legal Opinion
Rizzo v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 22, 1994PublishedCited by 5 opinions
1Opinion of the CourtPeters, 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.
In 1986, pursuant to the issuance of various search warrants, the State Police seized $518,413.10 in U.S. currency from petitioner. As part of a stipulation with the Dutchess County District Attorney’s office, petitioner forfeited $212,650.05 of such seized amount (see, CPLR 1311). On petitioner’s 1986 tax return, he claimed only $153,310 as taxable income,…
2Cases cited4 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Custom Shop Fifth Avenue Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Freer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by5 opinions
- Hoffmann v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Bello v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Keeffe v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Schnell v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2006