Legal Opinion
Pardee v. State Tax Commision
Appellate Division of the Supreme Court of the State of New York
Decided November 4, 1982PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
The facts of this case are not in dispute. Petitioner Byron S. Pardee was a salaried employee of the Chase Manhattan Bank (the bank) or its predecessors, primarily working in one of its New York offices from 1937 until his retirement in 1973. In 1952, the bank established an employee profit-sharing plan, qualified as such under the Internal Revenue Code, funded through a Federally tax-exempt trust to which the bank and its employees contributed, known as *295the thrift-incentive plan (the plan). The plan has continued in operation ever since. Participation in the…
2Cases cited7 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Voorhees v. BatesNew York Court of Appeals · 1954
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Marx v. BragaliniNew York Court of Appeals · 1959
- Linsley v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Molter v. Department of TreasuryMichigan Supreme Court · 1993
- Donahue v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- McDonald v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Michaelsen v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Molter v. Department of TreasuryMichigan Supreme Court · 1993