Legal Opinion
Reeves v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 6, 1980PublishedCited by 5 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 *935which affirmed a deficiency assessment against petitioners regarding their personal income taxes for the year 1966. Prior to January 28, 1966, petitioners, Rosser Reeves and his wife, Elizabeth, were domiciliaries and residents of New York State. They owned and lived in a home in Larchmont, New York. In addition, Mr. Reeves owned a small co-operative apartment in New York City, which was not suited for…
2Cases cited3 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by5 opinions
- MATTER OF REEVES v. State Tax Comm'nNew York Court of Appeals · 1981
- Mercer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Bernbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Cooper v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985