Legal Opinion
People ex rel. Froelick v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided March 6, 1940PublishedCited by 5 opinions
1Opinion of the CourtSchenck, J.
This proceeding, under article 78 of the Civil Practice Act and sections 199 and 375 of the Tax Law, is brought to review a determination of the State Tax Commission, which denied relator’s application for the refund of certain income taxes for the years 1935 and 1936. The sole question presented is whether or not the unincorporated business tax is an allowable deduction in computing net income.
Relator was a partner in a stock brokerage firm and as such was entitled to a five per cent share of the net earnings of the partnership. The combined tax and unincorporated business tax return for the…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- Franklin Society for Home Building & Savings v. BennettNew York Court of Appeals · 1939
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
- Matter of Board of Educ. of City of Jamestown v. BakerNew York Court of Appeals · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Roach v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1992
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
- District of Columbia v. CalifanoDistrict of Columbia Court of Appeals · 1994
- Berardino v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Byrn v. ChuAppellate Division of the Supreme Court of the State of New York · 1984