Legal Opinion
McMahan v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 7, 1974PublishedCited by 10 opinions
1Opinion of the Court
Staley, Jr., J. P.
Petitioner was licensed to sell life insurance by the Insurance Department of the State of New York, and was also licensed to sell life insurance in the States of New Jersey, Pennsylvania, Washington and California. During the years in question, his income as a life insurance agent consisted entirely of commissions earned on policies purchased as part of plans for the purpose of reducing or minimizing estate tax liabilities of the insureds. Sales were made by him as agent for various life insurance companies, and none of the companies restricted his selling activities or…
2Cases cited1 opinion
- People Ex Rel. Tower v. State Tax CommissionNew York Court of Appeals · 1940
3Cited by10 opinions
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Port Authority v. Evergreen International Aviation, Inc.New York Supreme Court · 1999
- G. H. Walker & Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- New York & Presbyterian Hospital v. Tishman Construction Co.New York Supreme Court · 1999
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