Legal Opinion
Cissley v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 22, 1983PublishedCited by 2 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 sustained an unincorporated business tax assessment imposed pursuant to article 23 of the Tax Law for the years 1973 and 1974.* Today we are required to again examine the scope of the exemption from unincorporated business tax created by subdivision (c) of section 703 of the Tax Law to determine whether petitioner has sustained his burden of proving his activities as a teacher, writer and…
2Cases cited10 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Matter of Mounting Finishing Co. v. McGoldrickNew York Court of Appeals · 1945
- Young v. BragaliniNew York Court of Appeals · 1958
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
- Koner v. ProcaccinoNew York Court of Appeals · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Willett v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Wexler v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987