Legal Opinion

Freiday & Co. v. State Tax Commission

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

Decided April 19, 1979Published

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 held that petitioner was liable for additional unincorporated business taxes. This is a transferred CPLR article 78 proceeding wherein petitioner seeks annulment of a determination by the State Tax Commission that he owes an additional $5,225.84, plus interest in unincorporated business taxes for the year 1966. Prior to January, 1962, Vincent La Frence owned a membership seat on the New York Stock…

2Cases cited3 opinions

  1. Shearson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
  2. Gaines v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
  3. Matter of Shearson, Hammill & Co. v. State Tax Comm'n of the State of New YorkNew York Court of Appeals · 1964

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