Legal Opinion
MacLean v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 19, 1979PublishedCited by 12 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 the redetermination of a deficiency assessment of personal income taxes for the years 1966 and 1967. Petitioner, an expert in stone erection contracting, operated his own business, James MacLean Construction Corporation. In the early 1960’s, he started phasing out his own business in order to devote more time to the operation of a farm that he owned in Columbia…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
3Cited by12 opinions
- People v. LyonAppellate Division of the Supreme Court of the State of New York · 1981
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- MATTER OF MacLEAN v. NEW YORK STATE TAX COMM'NNew York Court of Appeals · 1980
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
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