Legal Opinion
McNulty v. New York State Tax Commission
New York Court of Appeals
Decided October 15, 1987PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed, with costs, and the petition granted.
Petitioners are taxpayers whose sole source of income in 1979, the tax year at issue, was a distributive share of the earnings of a New York partnership. In August of 1979 petitioners moved their residence from New York to New Jersey. As a consequence, they were required to file two separate State personal income tax returns — one covering the period of residence and another covering the period of nonresidence — and to prorate their personal exemptions and deductions,…
2Cases cited4 opinions
- Jones v. BermanNew York Court of Appeals · 1975
- Finger Lakes Racing Ass'n v. New York State Racing & Wagering BoardNew York Court of Appeals · 1978
- In Re the Arbitration Between Cady & Aetna Life & Casualty Co.New York Court of Appeals · 1984
- Friedsam v. State Tax CommissionNew York Court of Appeals · 1984
3Cited by13 opinions
- Boreali v. AxelrodNew York Court of Appeals · 1987
- Emunim v. Town of FallsburgNew York Court of Appeals · 1991
- Grant v. CuomoNew York Court of Appeals · 1988
- In re 47 Ave. B. East Inc. v. New York State Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 2009
- People v. BalmuthCriminal Court of the City of New York · 1998
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