Graham v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtReynolds, J.
This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission made after a hearing that a refund claim for the year 1961 should be denied and that deficiencies exist for the years 1965 and 1966.
The instant proceeding results from a determination by the respondent denying the petitioners a net operating loss carry-back or carry-over for the years 1961, 1965 and 1966. The respondent’s denial is premised on the proposition that a nonresident taxpayer who reports his New York income on a separate accounting basis may not claim a net operating loss…
2Cases cited6 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grossman v. BaumgartnerNew York Court of Appeals · 1966
- Young v. BragaliniNew York Court of Appeals · 1958
- Marx v. BragaliniNew York Court of Appeals · 1959
- Barie v. LavineAppellate Division of the Supreme Court of the State of New York · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.Court of Appeals for the Second Circuit · 1976
- Getty Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Matter of Graham v. State Tax Comm'nNew York Court of Appeals · 1976
- Somerset Telephone Company v. State Tax AssessorSupreme Judicial Court of Maine · 2021
- Linden Hill No. 2 Cooperative Corp. v. TishelmanNew York Supreme Court · 1981
2 more not listed; retrieve them via the Exa API.