Legal Opinion

Giordano v. State Tax Commission

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

Decided April 22, 1976PublishedCited by 6 opinions

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 denied petitioner’s application for a redetermination and sustained a notice of deficiency of unincorporated business taxes for the years 1961 and 1962. For the years 1961 and 1962, petitioner filed New York State resident income tax returns, but did not file unincorporated business tax returns. On October 25, 1965, respondent issued a notice of deficiency and a statement of audit changes which…

2Cases cited7 opinions

  1. Koner v. ProcaccinoNew York Court of Appeals · 1976
  2. Rosenbloom v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
  3. Koner v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1974
  4. McMahan v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
  5. MATTER OF NILES v. MurphyNew York Court of Appeals · 1972

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Kizer v. DavisIndiana Court of Appeals · 1977
  2. Merrick v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
  3. Howes v. ChuAppellate Division of the Supreme Court of the State of New York · 1985
  4. Mattison v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
  5. Perlman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978

1 more not listed; retrieve them via the Exa API.

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