Legal Opinion
Shmaruk v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 31, 1980PublishedCited 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 *833Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained an unincorporated business tax assessment imposed pursuant to article 23 of the Tax Law. During the years 1968, 1969 and 1970, petitioner was a self-employed computer specialist who developed, designed, and implemented electronic data processing systems for various business concerns. Petitioner and his wife, throughout said years, timely filed New York State income tax returns, but did…
2Cases cited8 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Voorhees v. BatesNew York Court of Appeals · 1954
- Rosenbloom v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- Koner v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1974
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3Cited by5 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Whittemore v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Bailer v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Cissley v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Rosenbloom v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983