Legal Opinion
Garlin v. Murphy
New York Supreme Court
Decided August 16, 1966PublishedCited by 8 opinions
1Opinion of the CourtLawrence H. Cooke, J.
In this proceeding authorized by section 690 of the Tax Law of the State of New York, petitioner seeks a review of the determination of the State Tax Commission that there was a deficiency due from him for personal income taxes for 1962, based on the holding that the taxpayer’s undistributable shareholder’s earnings of $8,279.97 from Fox Lumber Company, Inc., for 1962 was includable in his New York State adjusted gross income for said year and therefore taxable under section 612 of the Tax Law.
*478The facts are not in dispute. Petitioner filed a New York State income tax resident return for 1962…
2Cases cited7 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- People v. . Beakes Dairy Co.New York Court of Appeals · 1918
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
- People Ex Rel. Williams Engineering & Contracting Co. v. MetzNew York Court of Appeals · 1908
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- Marco Associates, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Champion International Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Taxation & Revenue Department v. F. W. Woolworth Co.New Mexico Supreme Court · 1981
3 more not listed; retrieve them via the Exa API.