Scarpulla v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Mikoll, J.
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 respondent which sustained a personal income tax assessment imposed under Tax Law article 22.
Robert Scarpulla and his wife, Joanne, petitioners herein, jointly filed New York State income tax returns for the years 1978 and 1979. Robert Scarpulla was the owner and operator of a fuel oil business in the City of Rochester during the years in question. A source and application audit of petitioners’ 1978 and 1979 tax…
2Cases cited9 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- Matter of Markowitz v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1976
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Delia v. G. W. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Nicholls v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- King Crab Restaurant Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
10 more not listed; retrieve them via the Exa API.