Legal Opinion
Schibuk v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 13, 2001PublishedCited by 8 opinions
1Opinion of the CourtCrew Iii, 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, inter alia, sustained a personal income tax assessment imposed under Tax Law article 22.
The underlying dispute centers largely upon whether petitioners may be deemed New York residents for purposes of computing their personal income tax liability for tax year 1988. On this point, the record reflects that prior to 1988, petitioners resided in Armonk, an unincorporated community located in the Town of New Castle, Westchester County.…
2Cases cited5 opinions
- Tamagni v. Tax Appeals TribunalNew York Court of Appeals · 1998
- Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- McGaughey v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000
- Wachsman v. New York State Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Blanco v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
3Cited by8 opinions
- El-Tersli v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2005
- Rubin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Gaied v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- Gaied v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- Gaied v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
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