Legal Opinion
Ratkowsky v. Browne
Appellate Division of the Supreme Court of the State of New York
Decided May 3, 1944PublishedCited by 13 opinions
1Opinion of the CourtHeeeernan, J.
This is a proceeding by a member of the committee of an incompetent person to review a determination of respondents denying revision of personal income taxes made against her for the years 1936 to 1939, inclusive.
Petitioner asserts that the taxpayer, Annie Ratkowsky, was not domiciled in the State of New York during the years in question but was a domiciliary of the State of Connecticut during that period; that if domiciled in this State she is entitled to exemption from such tax under the definition of “ resident ” in subdivision 7 of section 350 of the Tax Law, pertaining to persons who…
2Cases cited4 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
- Matter of Rothfeld v. GravesNew York Court of Appeals · 1942
- Rothfeld v. GravesAppellate Division of the Supreme Court of the State of New York · 1942
3Cited by13 opinions
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- First Trust & Deposit Co. v. GoodrichNew York Court of Appeals · 1957
- In re the Probate of the Will of ChrismanAppellate Division of the Supreme Court of the State of New York · 1973
- Rubin v. Irving Trust Co.Appellate Division of the Supreme Court of the State of New York · 1952
- Davis v. DavisNew York Supreme Court · 1988
8 more not listed; retrieve them via the Exa API.