Legal Opinion
Leogrande v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 5, 1992PublishedCited by 7 opinions
1Opinion of the Court
Levine, J. P.
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 an income tax assessment imposed under Tax Law article 22.
*769In October 1984, an unsigned State resident income tax return for the year 1983 was filed in petitioner’s name. The return listed no income, but as an entry on line 16 under "Other income” the following notation appeared: "Fifth & Sixth Amendments to Federal Constitution & applicable State Constitution”. The return also indicated that petitioner had paid…
2Cases cited5 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Gun Hill Plumbing Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Kourakos v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Nicholls v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Tavolacci v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by7 opinions
- Matter of Parikh v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
- Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Drebin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
- Phillips v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Suburban Carting Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
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