Legal Opinion
Heffron v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided November 3, 1988PublishedCited by 2 opinions
1Opinion of the CourtLevine, 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 the State Tax Commission which partially sustained personal income tax assessments imposed under Tax Law article 22.
Petitioner is an attorney who, during the pertinent period, 1969 to 1971, resided in Bethesda, Maryland, and practiced in the Washington, D.C., office of a New York City law firm. His association with the firm was pursuant to a two-year agreement which provided that he was "admitted to partnership in the firm under the terms and…
2Cases cited4 opinions
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- Heller v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Vogt v. TullyNew York Court of Appeals · 1981
- Weinflash v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by2 opinions
- Farmer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Hickey v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994