Legal Opinion

Rosenblatt v. New York State Tax Commission

New York Court of Appeals

Decided September 4, 1986PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment insofar as appealed from reversed, with costs, and the Tax Commission’s determination of a deficiency against petitioner Rosenblatt reinstated for reasons stated in the concurring in part and dissenting in part opinion by Justice Ann T. Mikoll at the Appellate Division (114 AD2d 127, 132-133).

Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.

2Cases cited1 opinion

  1. Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

3Cited by6 opinions

  1. Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
  2. Cooperstein v. StateNew Jersey Tax Court · 1993
  3. Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
  4. Hall v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
  5. Allen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987

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