Legal Opinion
Buzzard v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 9, 1994PublishedCited by 8 opinions
1Opinion of the CourtWhite, 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.
Our task in this proceeding is to determine if respondent Tax Appeals Tribunal’s determination that petitioners were domiciliaries of New York instead of Florida for the years 1985 through 1988 and were therefore required to pay New York State income tax is supported by substantial evidence. The resolution of this issue depends upon whether petitioners proved by…
2Cases cited3 opinions
- Clute v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Kartiganer v. KoenigAppellate Division of the Supreme Court of the State of New York · 1993
- Kornblum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
3Cited by8 opinions
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Menik v. RothAppellate Division of the Supreme Court of the State of New York · 2001
- Gray v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
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