New York State Society of Enrolled Agents v. New York State Division of Tax Appeals
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Thompson, J. P.
The plaintiffs, a voluntary association of enrolled agents authorized to represent clients in tax disputes before the United States Internal Revenue Service, three of the enrolled agents themselves, and one of their tax clients, commenced the instant action for a judgment declaring Tax Law § 2014 (added by L 1986, ch 282) unconstitutional and enjoining its enforcement by the defendant New York State Division of Tax Appeals. The statute limits the right to represent clients in disputes adjudicated before the Tax Appeals Tribunal of the newly created New York…
2Cases cited13 opinions
- Hymowitz v. Eli Lilly & Co.New York Court of Appeals · 1989
- In re the Adoption of Malpica-OrsiniNew York Court of Appeals · 1975
- Hotel Dorset Co. v. Trust for Cultural ResourcesNew York Court of Appeals · 1978
- Maresca v. CuomoNew York Court of Appeals · 1984
- Wiggins v. Town of SomersNew York Court of Appeals · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- National Ass'n of Independent Insurers v. StateAppellate Division of the Supreme Court of the State of New York · 1994
- Building Contractors Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1995
- AA&M Carting Service v. Town of HempsteadAppellate Division of the Supreme Court of the State of New York · 1992
- Town of East Hampton v. CuomoAppellate Division of the Supreme Court of the State of New York · 1992
- American Express Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
2 more not listed; retrieve them via the Exa API.