Capoccia v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
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 sustained a personal income tax assessment against petitioner.
From its inception in 1968, petitioner has been president and a principal shareholder of a small corporation engaged in the construction business. His corporate responsibilities and duties consisted of securing construction jobs and supervising them at the site. Charles Balog, an accountant, the other principal in the enterprise, was…
2Cases cited8 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- MacLean v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
7 more not listed; retrieve them via the Exa API.