Legal Opinion

Wheeler v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided November 21, 1979PublishedCited by 3 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 a personal income tax assessment against petitioners. Petitioners Donald and Linda Wheeler are residents of the State of New Jersey. Donald Wheeler is an expert in the field of trading, selling and underwriting municipal bonds. He had an office in New York City where he worked as an employee for several investment firms. The nature of his work was such that he was required, over the…

2Cases cited3 opinions

  1. Speno v. GallmanNew York Court of Appeals · 1974
  2. Fass v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
  3. Burke v. BragaliniAppellate Division of the Supreme Court of the State of New York · 1960

3Cited by3 opinions

  1. Kitman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
  2. Phillips v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
  3. Fischer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985

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