Legal Opinion
Whittemore v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 31, 1983PublishedCited by 3 opinions
1Opinion of the Court
— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, *1082entered in Albany County) to review a determination of the State Tax Commission which sustained an unincorporated business tax assessment imposed pursuant to article 23 of the Tax Law. In 1976, petitioner filed a New York State unincorporated business tax return but did not pay the tax due, requesting instead that respondent determine whether the activities of his data processing business constituted the carrying on of a business or trade subject to the tax (Tax Law, § 701).*…
2Cases cited5 opinions
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Rosenbloom v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- Koner v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1974
- Shmaruk v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Costa v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by3 opinions
- Cissley v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Parkmed Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Rosenberg v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984