Legal Opinion
Revere v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided July 15, 2010PublishedCited by 2 opinions
1Opinion of the CourtMalone Jr., 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, among other things, sustained an assessment of personal income tax imposed under Tax Law article 22.
Petitioners, husband and wife, were employees of Reveo Construction Corporation, which petitioner Candace Revere owned and petitioner Terrence Revere operated. As a result of an audit in 2003 of Revco’s withholding tax returns, which revealed that Reveo had made substantial payments to petitioners for which tax had not been withheld and…
2Cases cited11 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Levin v. GallmanNew York Court of Appeals · 1977
- Philip Friedman, Anna Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
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3Cited by2 opinions
- Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Mayo v. New York State Div. of Tax Appeals, Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2019