Legal Opinion
Clute v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided December 27, 1984PublishedCited by 11 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 a personal income tax assessment imposed pursuant to article 22 of the Tax Law.
Petitioner was a lifelong resident of the Watkins Glen area of Schuyler County. In 1976, he negotiated for the sale of the family business, located in the same locality, which consisted of mining and marketing salt. This sale was concluded on December 28,1976. He contends that he made a decision on October 14,…
2Cases cited5 opinions
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- Minsky v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Mercer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Thibault v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
3Cited by11 opinions
- Laufer v. HaugeAppellate Division of the Supreme Court of the State of New York · 1988
- Buzzard v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Kornblum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Gray v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- In Re Estate of KingAppellate Division of the Supreme Court of the State of New York · 2017
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