Legal Opinion
Elkind v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 11, 1978PublishedCited by 6 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to the court by order of the Supreme Court at Special Term, entered in Albany County), seeking to annul a determination of the State Tax Commission which sustained a notice of deficiency assessing petitioner for unincorporated business taxes for the years 1970 and 1971. The facts are not in dispute. Petitioner is a partner in several partnerships which own various parcels of real property. The property is in the names of the individual partners rather than the partnership. Petitioner received compensation from the partnerships for managing…
2Cases cited1 opinion
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
3Cited by6 opinions
- Chasanoff Operating Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Swid-Pearlman Management v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Merrick v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Abrams v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- New York Botanical Garden v. Assessors of the Town of WashingtonAppellate Division of the Supreme Court of the State of New York · 1981
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