Horner v. State
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
Plaintiff’s complaint in this declaratory judgment action alleges: that he is the owner of 48 shares of the 200 authorized and issued shares of corporate stock of PJG Gasoline, Inc.; that he was not an officer of that corporation from 1978 to 1983, the period covered by the tax assessment herein; that he has never been an employee of the corporation; that his only other connection with the corporation during the years in question was several short-term loans that he made to the corporation, some of which still remain unpaid; and that he has not otherwise been *65invol…
2Cases cited11 opinions
- Rovello v. Orofino Realty Co.New York Court of Appeals · 1976
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Slater v. GallmanNew York Court of Appeals · 1975
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- 550 Central Avenue Deli Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
- Hall v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Pyramid Co. of Auburn v. ChuAppellate Division of the Supreme Court of the State of New York · 1991
- Whitmer v. New York State Department of Taxation & FinanceNew York Supreme Court · 2009
3 more not listed; retrieve them via the Exa API.