Legal Opinion
Attea v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 9, 2009PublishedCited by 2 opinions
1Opinion of the Court
Mercure, J.E
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained an assessment of personal income tax imposed under Tax Law article 22.
Petitioner, a federally licensed Indian trader and a resident of Tennessee, commenced this proceeding challenging a determination assessing additional personal income tax for 1992 and 1993 arising from his wholesale tobacco sales, allegedly made in New York. Petitioner is the owner and operator of JR Attea Wholesale, which engages in wholesale…
2Cases cited6 opinions
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995
- Zelinsky v. Tax Appeals TribunalNew York Court of Appeals · 2003
- Clapes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Attea v. Department of Taxation & Finance of New YorkSupreme Court of the United States · 2010