Legal Opinion

Becker v. New York State Tax Commission

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

Decided July 22, 1982Published

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 New York State Tax Commission which sustained deficiencies assessed against petitioners for their 1973 personal income tax returns. Petitioners Bruce 0. Becker, Philip D. Levy and Rodney A. Richards (hereinafter petitioners) are attorneys who are members of a professional corporation formed in 1971 for the practice of law pursuant to article 15 of the Business Corporation Law.* On January 2, 1972, each attorney transferred…

2Cases cited8 opinions

  1. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  2. Howard v. WymanNew York Court of Appeals · 1971
  3. Shapiro v. City of New YorkNew York Court of Appeals · 1973
  4. Andrew Catapano Co. v. New York City Finance AdministrationNew York Court of Appeals · 1976
  5. Ward v. Saranac Lake Federal Savings & Loan Ass'nAppellate Division of the Supreme Court of the State of New York · 1975

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