Legal Opinion
Hoffmann v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 6, 1996PublishedCited by 5 opinions
1Opinion of the CourtPeters, J.
Petitioner Ulrich V. Hoffmann1 was slated to be terminated from his position as senior vice-president of external affairs and general counsel of Trans World Airlines, Inc. (hereinafter TWA) as of January 31, 1986. In anticipation of such termination, TWA sent petitioner a letter, dated January 20, 1986 (hereinafter the termination agreement), outlining various proposed terms which petitioner agreed to by affixing his signature.
The termination agreement provided for, inter alia, a lump-sum payment of $428,000 by TWA to petitioner, less appropriate statutory withholdings, and waiver by…
2Cases cited4 opinions
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Donahue v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Rizzo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Ausnit v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 1995
3Cited by5 opinions
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Callicutt v. New York State Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Clapes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Mulderig v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008