Legal Opinion
Ward v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 20, 1983PublishedCited by 4 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme .Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained notices of deficiency for personal income taxes pursuant to article 22 of the Tax Law. Petitioners are five nonresident members of a law firm practicing in both New York City and Washington, D.C., and four of their spouses. They seek annulment of a determination made after a consolidated small claims hearing which upheld notices of deficiency and additional assessments of their 1974 and…
2Cases cited8 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
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3Cited by4 opinions
- Weil v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Checho v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Silverman v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Spivak v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987