Legal Opinion
Rosenberg v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 12, 1984PublishedCited by 1 opinion
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 denied petitioners’ application for a refund of unincorporated business income taxes imposed pursuant to article 23 of the Tax Law. U Petitioners, Andrew and Milton Rosenberg, are partners in the business of A & M Rosenberg, engaged in the rental of industrial property. In 1963, the firm became involved in the leasing of portable classrooms to various school districts. Two classrooms were rented…
2Cases cited8 opinions
- Arbesfeld v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Chasanoff Operating Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Charles R. Wood Enterprises, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Peck v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Whittemore v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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3Cited by1 opinion
- Merit Oil of New York, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986