Legal Opinion
Gray v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided January 9, 1997PublishedCited by 5 opinions
1Opinion of the CourtCardona, P. J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which partially sustained a personal income tax assessment imposed under Tax Law article 22.
Petitioners lived in New York for many years with extensive family, business and social contacts here. After petitioner Richard E. Gray (hereinafter Gray) began experiencing medical problems in the early 1980s, petitioners began to consider moving to a climate that would be better for his health. After petitioners unsuccessfully attempted to build a…
2Cases cited8 opinions
- Clute v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Kartiganer v. KoenigAppellate Division of the Supreme Court of the State of New York · 1993
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Buzzard v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Kornblum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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3Cited by5 opinions
- El-Tersli v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2005
- Warnecke v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
- Ingle v. Tax Appeals Tribunal of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 2013
- Ingle v. Tax Appeals Tribunal of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 2013
- Matter of Campaniello v. New York State Div. of Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2018