Legal Opinion
Clapes v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 22, 2006PublishedCited by 5 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 sustained a personal income tax assessment imposed under Tax Law article 22.
Respondent Tax Appeals Tribunal determined that payments received by petitioner Anthony L. Clapes (hereinafter petitioner), a nonresident, from International Business Machines Corporation (hereinafter IBM) during 1996, 1997 and 1998 constituted income from New York sources and, as such, were subject to New York personal income tax (see Tax Law § 601 [e]; § 631).…
2Cases cited9 opinions
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Zelinsky v. Tax Appeals TribunalNew York Court of Appeals · 2003
- Michaelsen v. New York State Tax CommissionNew York Court of Appeals · 1986
- Donahue v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Hoffmann v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Attea v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
- Mulderig v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Snyder v. New York State Board of RegentsNew York Supreme Court · 2010