Legal Opinion
Morris v. New York State Department of Taxation & Finance
New York Court of Appeals
Decided October 19, 1993PublishedCited by 594 opinions
1Opinion of the Court
OPINION OF THE COURT
Hancock, Jr., J.
Petitioner, a New Jersey resident who maintained a rented apartment in New York, was the president of Sunshine Developers, Inc. (Sunshine), a closely held corporation owned en tirely by his brother and his nephew. Respondent New York State Department of Taxation and Finance (the Department) assessed a compensating use tax against petitioner for two cabin cruisers purchased by the corporation outside of New York and allegedly used by him on his individual business in State waters. Although owning no stock in Sunshine, petitioner assertedly controlled the…
2Cases cited20 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Port Chester Electrical Construction Corp. v. AtlasNew York Court of Appeals · 1976
- Billy v. Consolidated Machine Tool Corp.New York Court of Appeals · 1980
- Walkovszky v. CarltonNew York Court of Appeals · 1966
- Lowendahl v. Baltimore & Ohio RailroadAppellate Division of the Supreme Court of the State of New York · 1936
15 more not listed; retrieve them via the Exa API.
3Cited by594 opinions
- TNS Holdings, Inc. v. MKI Securities Corp.New York Court of Appeals · 1998
- Cortlandt St. Recovery Corp. v. BondermanCourt for the Trial of Impeachments and Correction of Errors · 2018
- East Hampton Union Free School District v. Sandpebble Builders, Inc.New York Court of Appeals · 2011
- Securities Investor Protection Corp. v. Stratton Oakmont, Inc.United States Bankruptcy Court, S.D. New York · 1999
- Freeman v. Complex Computing Co.Court of Appeals for the Second Circuit · 1997
589 more not listed; retrieve them via the Exa API.