Legal Opinion
Karlsberg v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 9, 2011PublishedCited by 4 opinions
1Opinion of the CourtLahtinen, 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 request for a refund of personal income tax imposed under Tax Law article 22.
Federal tax law permits an itemized deduction for gambling losses up to the full amount of gambling income (see Internal Revenue Code [26 USC] § 68 [c] [3]; § 165 [d]). Respondent Tax Appeals Tribunal determined that the amount of New York’s itemized deduction for gambling losses is reduced pursuant to Tax Law § 615 (f) for taxpayers with…
2Cases cited10 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
- Brady v. StateNew York Court of Appeals · 1992
- Long Island Lighting Co. v. State Tax CommissionNew York Court of Appeals · 1978
- Astoria Financial Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
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3Cited by4 opinions
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