Pastor v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtWeiss, J.
Appeal from a judgment of the Supreme Court at Special Term (Bradley, J.), entered February 23, 1984 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining an *145unincorporated business tax assessment imposed under Tax law article 231 for the years 1972, 1973 and 1974.
Petitioners owned the "Buffalo Hockey Club”, which they operated as a partnership for 14 years. In 1970, they sold all of their right, title and interest in and to the business for $1,200,000, receiving $300,000 in cash and the…
2Cases cited10 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Delmhorst v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Epstein v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Delmhorst v. State Tax CommissionNew York Court of Appeals · 1983
- Leyendecker v. State Tax CommissionNew York Court of Appeals · 1961
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3Cited by6 opinions
- Scholastic, Inc. And Scholastic Productions, Inc. v. Robert Harris and Harris Entertainment, Inc.Court of Appeals for the Second Circuit · 2001
- In Re C-Tc 9th Avenue PartnershipCourt of Appeals for the Second Circuit · 1997
- C-TC 9th Avenue Partnership v. Norton Co.Court of Appeals for the Second Circuit · 1997
- In Re C-TC 9th Avenue PartnershipUnited States Bankruptcy Court, N.D. New York · 1995
- Scholastic Inc. v. HarrisDistrict Court, S.D. New York · 1999
1 more not listed; retrieve them via the Exa API.