Legal Opinion
Cooper-Smith v. Bragalini
Appellate Division of the Supreme Court of the State of New York
Decided July 24, 1957PublishedCited by 1 opinion
1Opinion of the CourtGibson, J.
This proceeding is brought to review a determination of the State Tax Commission denying petitioner’s application for revision or refund of personal income taxes and unincorporated business taxes imposed pursuant to articles 16 and 16-A of the Tax Law.
*376Petitioner filed returns of personal income for the years 1934, 1935 and 1936. On March 25, 1938, additional income taxes were assessed for each of the years in question. On the same date unincorporated business taxes for the years 1935 and 1936 were also assessed, on the basis of the figures used to recompute petitioner’s personal income tax…
2Cases cited7 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Brown v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1952
- Brown v. New York State Tax CommissionNew York Supreme Court · 1950
- Brown v. NEW YORK STATE TAX COMM'NNew York Court of Appeals · 1952
- People ex rel. New York Trust Co. v. GravesAppellate Division of the Supreme Court of the State of New York · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Callanan Marine Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979