Legal Opinion
McHugh v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 14, 1979PublishedCited by 6 opinions
1Opinion of the Court
— Proceeding pursuant to CPLR article 78 *988(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 denied petitioners’ application for the redetermination of deficiency assessments of personal income taxes against them personally with respect to the business of two corporations in which they were both officers and shareholders. Neff Lathing Company, Incorporated (Neff) was the parent company of Moreton Contracting Corporation (Moreton Corp.). Moreton Corp. was incorporated to facilitate the…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Levin v. GallmanNew York Court of Appeals · 1977
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- MacLean v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by6 opinions
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Basch v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Fisher v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Amengual v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
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