Legal Opinion
Kourakos v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided March 24, 1983PublishedCited by 5 opinions
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 sustained a notice of deficiency for unincorporated business taxes pursuant to article 23 of the Tax Law. Petitioner and his wife filed New York combined income tax returns covering the years 1972 and 1973 upon which petitioner reported receiving “other income” of $30,000 and $37,000, respectively. When petitioner failed to respond to a request for information concerning the source of this…
2Cases cited4 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- Garner v. United StatesSupreme Court of the United States · 1976
- New York State Department of Taxation & Finance v. New York State Department of LawNew York Court of Appeals · 1978
- Tavolacci v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by5 opinions
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Gilmartin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Suburban Carting Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- In re East 51st Street Crane Collapse LitigationNew York Supreme Court · 2010