Legal Opinion

Legum v. Goldin

New York Court of Appeals

Decided February 16, 1982PublishedCited by 8 opinions

1Opinion of the Court

OPINION OF THE COURT

Jasen, J.

The issue raised by this appeal is whether section 822 of the New York City Charter imposes an income tax on nonresident employees of the city.

That section requires that “every person seeking employment with the city of New York or any of its agencies * * * sign an agreement as a condition precedent to such employment to the effect that if he is or becomes a nonresident *** he will pay to the city an amount by which a city personal income tax on residents computed and determined as if he were a resident individual * * * exceeds the amount of any city earnings tax…

2Cases cited4 opinions

  1. Lane County v. OregonSupreme Court of the United States · 1869
  2. Carson v. Brockton Sewerage CommissionSupreme Court of the United States · 1901
  3. City of New York v. . McLeanNew York Court of Appeals · 1902
  4. Central Savings Bank v. City of New YorkNew York Court of Appeals · 1938

3Cited by8 opinions

  1. Korenyi v. DEPT. OF SANITATION OF CITY OF NEW YORKDistrict Court, E.D. New York · 1988
  2. Ganley v. GiulianiNew York Supreme Court · 1997
  3. Ganley v. GiulianiNew York Court of Appeals · 1999
  4. Hill v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1998
  5. City of New York v. Lieutenants Benevolent Ass'nAppellate Division of the Supreme Court of the State of New York · 2001

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