Legal Opinion
McCauley v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 5, 1979PublishedCited by 6 opinions
1Opinion of the Court
*52OPINION OF THE COURT
Kane, J.
Irving Moskovitz and Seymour Graubard were partners in the New York City law firm of "Graubard and Moskovitz”. In 1962, they agreed with petitioner to form a law firm in Washington, D. C. to be known as "Graubard, Moskovitz and McCauley”. Petitioner did not file any New York State personal income tax returns for the years 1963 through 1970. Respondent took the position that the Washington, D. C. "firm” was actually a branch office of the New York City firm and that petitioner was a nonresident partner of the New York City firm. Accordingly, the Income Tax Bureau…
2Cases cited4 opinions
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
3Cited by6 opinions
- Bachman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Yohalem v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Blasky v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Miller v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Casey v. Va. Employment CommissionFrederick County Circuit Court · 1987
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