Legal Opinion
Lane v. Gallman
Appellate Division of the Supreme Court of the State of New York
Decided October 23, 1975PublishedCited by 3 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 which denied petitioner’s application for a redetermination of a deficiency and for a refund in personal income tax for the year 1965. Individuals subject to the New York personal income tax are classified as either residents or nonresidents as those terms are defined by section 605 of the Tax Law. Section 654 of the Tax Law *964governs those situations in which an individual’s status as a resident or a…
2Cases cited5 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Matter of Rothfeld v. GravesNew York Court of Appeals · 1942
- Kritzik v. GallmanAppellate Division of the Supreme Court of the State of New York · 1973
- Rothfeld v. GravesAppellate Division of the Supreme Court of the State of New York · 1942
- People v. BatesAppellate Division of the Supreme Court of the State of New York · 1951
3Cited by3 opinions
- Bache Halsey Stuart Inc. v. NammDistrict Court, S.D. New York · 1978
- Babbin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- De Groot v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979