Legal Opinion

Callicutt v. New York State Commissioner of Taxation & Finance

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

Decided July 24, 1997PublishedCited by 6 opinions

1Opinion of the CourtWhite, 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 sustained a deficiency of personal income tax imposed under Tax Law article 22. *780County (McGill, J.), entered May 6, 1996, which, inter alia, granted petitioner’s application, in a proceeding pursuant to Family Court Act article 6, for modification of a prior visitation order.

*778In November 1979, petitioner Robert Callicutt purchased a single unit in a limited partnership known as 225 Parkside Associates (hereinafter the partnership) for…

2Cases cited3 opinions

  1. Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
  2. Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
  3. Hoffmann v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996

3Cited by6 opinions

  1. Revere v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2010
  2. Artex Systems, Inc. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1998
  3. Bauer v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
  4. Ingle v. Tax Appeals Tribunal of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 2013
  5. Ingle v. Tax Appeals Tribunal of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 2013

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