Legal Opinion
Linsley v. Gallman
Appellate Division of the Supreme Court of the State of New York
Decided March 13, 1972PublishedCited by 11 opinions
1Opinion of the CourtSweeney, J.
This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission holding that petitioners are liable for personal income taxes for the years 1961, 1962 and 1963 and denying refunds of taxes paid under protest for those years.
Petitioner Duncan Linsley was employed as an executive of a New York investment banking corporation. He was required to take an early retirement in 1960 because of ill health at the age of…
2Cases cited4 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Cerf v. LynchAppellate Division of the Supreme Court of the State of New York · 1932
- People Ex Rel. Cerf v. LynchNew York Court of Appeals · 1933
3Cited by11 opinions
- State Farm Mutual Automobile Insurance v. MallelaCourt of Appeals for the Second Circuit · 2004
- State Farm Mutual Automobile Insurance Co. v. Robert MallelaCourt of Appeals for the First Circuit · 2004
- Hayes v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Pardee v. State Tax CommisionAppellate Division of the Supreme Court of the State of New York · 1982
- Epstein v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
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