Legal Opinion
Phillips v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided December 30, 1999PublishedCited by 3 opinions
1Opinion of the Court
—Mercure, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s claim for, inter alia, a redetermination of deficiency of nonresident income tax under Tax Law article 22.
Petitioner Kenneth Phillips (hereinafter petitioner), a resident of Pennsylvania, worked from 1988 to 1995 as a municipal bond salesperson in the municipal bond department of Lehman Brothers, Inc., a New York City firm. Because petitioner’s unique services required that he be able to analyze and…
2Cases cited10 opinions
- Speno v. GallmanNew York Court of Appeals · 1974
- Fass v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Fass v. Tax CommissionNew York Court of Appeals · 1980
- Kitman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Clapes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Mulderig v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Zelinsky v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002