Legal Opinion
Liberman v. Gallman
Appellate Division of the Supreme Court of the State of New York
Decided June 10, 1976PublishedCited by 4 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 determinations of the State Tax Commission, made after a hearing, holding that petitioner is liable for unincorporated business tax imposed under article 16-A of the Tax Law for the years 1958 and 1959, and under article 23 of the Tax Law for the years 1960 through 1963. Petitioner sought exemption from the unincorporated business income tax assessed against him by the respondent State Tax Commission on the ground that he was the employee of…
2Cases cited9 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Greene v. GallmanNew York Court of Appeals · 1973
- Greene v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Hardy v. MurphyAppellate Division of the Supreme Court of the State of New York · 1968
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3Cited by4 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Rawson v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
- Albany College of Pharmacy v. RossNew York Supreme Court · 1978
- Doublier v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983