Legal Opinion
Matter of Frye v. Comm'r of Fin. of the City of New York
New York Court of Appeals
Decided June 5, 1984PublishedCited by 10 opinions
APPEARANCES OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be affirmed, with costs.
At issue is whether petitioner is to be deemed a “professional” within the meaning of subdivision (c) of section S46-2.0 of the New York City Administrative Code, not whether in any sense of the word he can properly be referred to as a “professional” (cf. Civil Rights Law, § 79-h). It is, moreover, in the context of the present proceeding, whether petitioner sustained his burden of establishing his right to exemption from tax as a person engaged in a profession, which is “essentially a…
2Cases cited9 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Daleview Nursing Home v. AxelrodNew York Court of Appeals · 1984
- Steinbeck v. GerosaSupreme Court of the United States · 1958
- People Ex Rel. Tower v. State Tax CommissionNew York Court of Appeals · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Pension Committee of the University of Montreal Pension Plan v. Banc of America Securities, LLCDistrict Court, S.D. New York · 2006
- Delafield 246 Corp. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2004
- Port Authority v. Evergreen International Aviation, Inc.New York Supreme Court · 1999
- New Surfside Nursing Home, LLC v. DainesAppellate Division of the Supreme Court of the State of New York · 2013
- New York & Presbyterian Hospital v. Tishman Construction Co.New York Supreme Court · 1999
5 more not listed; retrieve them via the Exa API.