Legal Opinion
Manganaro v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided July 29, 1982PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioner Joseph Manganaro, M.D., is a shareholder/officer of a professional service corporation practicing medicine in the City of New York (City). His petition alleges that enactment of article 30 of the Tax Law (L 1975, ch 881) violated the equal protection clause of the United States Constitution by denying him the benefit of certain personal deductions from City personal income taxes available to similar shareholders of closely held nonprofessional business corporations. In 1970, New York for the first time authorized the creation of professional service…
2Cases cited3 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
3Cited by4 opinions
- Metropolitan Package Store Ass'n v. KochAppellate Division of the Supreme Court of the State of New York · 1982
- Metroscan Imaging P.C. v. GEICO InsuranceCivil Court of the City of New York · 2005
- Scobey v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Leepson v. HollandNew York Supreme Court · 1996