Legal Opinion
Nicholls v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 17, 1984PublishedCited 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 partially sustained personal income tax and unincorporated business tax assessments imposed pursuant to articles 22, 23 and .30 of the Tax Law. K During 1973 or early 1974, petitioner opened an art gallery on Madison Avenue in New York City where she specialized in original drawings of cartoons which she would sometimes purchase and sell outright or upon occasion sell under consignment. Nearby,…
2Cases cited4 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- Eastman Kodak Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1970
- Golden v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Psaty & Fuhrman, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by5 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Cardinale v. ChuAppellate Division of the Supreme Court of the State of New York · 1985