Legal Opinion
Basch v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 25, 1987PublishedCited by 5 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which partially sustained a personal income tax assessment imposed under Tax Law article 22.
In 1961, petitioner incorporated Basch Advertising, Inc. (hereinafter Basch), a commercial advertising firm. Petitioner and his wife held all the stock in Basch until later 1964 when Maxwell Proujansky brought the company a very large account and, as a result, became a 50% shareholder. Petitioner was president of Basch and Proujansky was its…
2Cases cited7 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Matter of Hewitt v. BatesNew York Court of Appeals · 1948
- Arbesfeld v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Menik v. RothAppellate Division of the Supreme Court of the State of New York · 2001
- Matter of Black v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2022
- Risoli v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- State v. TunkeyArizona Supreme Court · 2023
- The Matter of Christopher Black v. New York State Tax Appeals TribunalNew York Court of Appeals · 2023