Legal Opinion

Morris v. New York State Department of Taxation & Finance

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

Decided October 22, 1992PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

Crew III, J.

Petitioner is the president of Sunshine Developers Inc., a Delaware corporation formed to purchase, own and operate boats. Petitioner’s brother, Robert Morris (hereinafter Morris), and Morris’ son, Drew, are Sunshine’s only shareholders and Morris acts as Sunshine’s secretary-treasurer. Sunshine’s corporate offices are located in New Jersey. In April 1985, respondent New York State Department of Taxation and Finance (hereinafter the Department) issued a notice of determination and demand for payment of sales and use taxes due in the amount of $76,390, plus…

2Cases cited12 opinions

  1. Port Chester Electrical Construction Corp. v. AtlasNew York Court of Appeals · 1976
  2. Billy v. Consolidated Machine Tool Corp.New York Court of Appeals · 1980
  3. Walkovszky v. CarltonNew York Court of Appeals · 1966
  4. International Aircraft Trading Co. v. Manufacturers Trust Co.New York Court of Appeals · 1948
  5. Establissement Tomis v. Shearson Hayden Stone, Inc.District Court, S.D. New York · 1978

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3Cited by6 opinions

  1. Morris v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
  2. Lally v. Catskill Airways, Inc.Appellate Division of the Supreme Court of the State of New York · 1993
  3. Guilder v. Corinth Construction Corp.Appellate Division of the Supreme Court of the State of New York · 1997
  4. Buckley v. AbuzirAppellate Court of Illinois · 2014
  5. Grigsby v. FrancabandieroAppellate Division of the Supreme Court of the State of New York · 2017

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

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