Legal Opinion
Young v. Bragalini
New York Court of Appeals
Decided January 23, 1958PublishedCited by 39 opinions
1Opinion of the CourtBurke, J.
Petitioners, members of a New York partnership, engaged in the insurance business, contend that they are “ carrying on ” business “ both within and without the state ” so as to entitle them to an allocation of the net income in computing the unincorporated business tax pursuant to section 386-g of the Tax Law.
The Tax Commission disallowed the claim for exemption and imposed assessments for unincorporated business tax on all the income received from Adams & Porter, a Texas partnership, and Adams & Porter & Companhia Limitada, a Brazilian organization, on the ground the New York firm was not…
2Cases cited20 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Tauza v. . Susquehanna Coal Co.New York Court of Appeals · 1917
- International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914
- Green v. Chicago, Burlington & Quincy Railway Co.Supreme Court of the United States · 1907
- Claim of Kopec v. Buffalo Brake Beam-Acme Steel & Malleable Iron WorksNew York Court of Appeals · 1952
15 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Levin v. GallmanNew York Court of Appeals · 1977
34 more not listed; retrieve them via the Exa API.