Legal Opinion

Colleary v. Tully

Appellate Division of the Supreme Court of the State of New York

Decided April 5, 1979PublishedCited by 6 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 notices of deficiency against petitioners. Petitioner and his wife, Bridget B. Colleary, residents of New Jersey during the years 1967, 1968, 1970 and 1971, filed nonresident income tax returns for those years, deducting from their New York State income the income attributable to the days worked in New Jersey. The Income Tax Bureau, in disallowing the allocation, issued notices for…

2Cases cited5 opinions

  1. Speno v. GallmanNew York Court of Appeals · 1974
  2. Fass v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
  3. Hayes v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  4. Page v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
  5. Simms v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975

3Cited by6 opinions

  1. Zelinsky v. Tax Appeals TribunalNew York Court of Appeals · 2003
  2. Huckaby v. New York State Division of Tax AppealsAppellate Division of the Supreme Court of the State of New York · 2004
  3. Zelinsky v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
  4. Huckaby v. New York State Division of Tax AppealsNew York Court of Appeals · 2005
  5. Huckaby v. New York State Division of Tax AppealsNew York Court of Appeals · 2005

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