Legal Opinion

Heller v. Chu

Appellate Division of the Supreme Court of the State of New York

Decided June 13, 1985PublishedCited by 8 opinions

1Opinion of the Court

Main, J. P.

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 modified a personal income tax assessment imposed under Tax Law article 22 for the years 1965 and 1966.

Petitioner has been a resident of the District of Columbia since 1948. During 1965 and 1966, the years at issue, petitioner practiced law in the District and maintained a professional association with the New York City law firm of Simpson, Thacher & Bartlett (hereinafter the firm).…

2Cases cited5 opinions

  1. Sarkisian Bros. v. State Division of Human RightsNew York Court of Appeals · 1979
  2. Matter of Geary v. Comm'r of Motor Vehicles of the State of New YorkNew York Court of Appeals · 1983
  3. Geary v. Commissioner of Motor VehiclesAppellate Division of the Supreme Court of the State of New York · 1983
  4. Cortlandt Nursing Home v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1984
  5. Erdos v. New York State Department of EducationAppellate Division of the Supreme Court of the State of New York · 1984

3Cited by8 opinions

  1. Syquia v. Board of EducationNew York Court of Appeals · 1992
  2. Heller v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
  3. New York State Department of Labor v. New York State Division of Human RightsAppellate Division of the Supreme Court of the State of New York · 2010
  4. Roc's Z-Bar, Inc. v. State of New York Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 1993
  5. Damianos v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1992

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