Legal Opinion
Horowitz v. New York City Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 5, 2007PublishedCited by 2 opinions
1Opinion of the Court
Determination of respondent New York City Tax Appeals Tribunal, dated September 1, 2005, sustaining deficiencies of New York City unincorporated business tax found by respondent Commissioner of Finance of the City of New York as a result of rejecting deductions from City unincorporated business gross income that petitioner, a sole practitioner attorney, took for (1) one half of his federal self-employment tax, (2) the cost of his self-employed health insurance premiums and (3) the contributions to a defined benefit pension plan, confirmed, without costs, the petition denied and the proceeding…
2Cases cited9 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
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3Cited by2 opinions
- Proskauer Rose, LLP v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2008
- Murphy & O'Connell v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012