Legal Opinion
Delia v. G. W. Chu
Appellate Division of the Supreme Court of the State of New York
Decided December 20, 1984PublishedCited by 5 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 sustained an unincorporated business income tax assessment imposed pursuant to article 23 of the Tax Law.
The State Tax Commission determined that two parcels of real property used as quarries were employed by petitioner in an unincorporated business, subjecting the gain from their sale to unincorporated business income tax.
*816It is petitioner’s contention that he owned the two quarries and leased…
2Cases cited3 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- Del-Met Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Marine Midland Bank v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
3Cited by5 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- F. W. Woolworth Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Nekoosa Papers, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1985
- Unimax Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991