Legal Opinion
Citibank, N. A. v. State
New York Court of Claims
Decided February 5, 1980PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Edward J. Amann, Jr., J.
The claimants in the present series of motions seek permission to file late claims pursuant to subdivision 6 of section 10 of the Court of Claims Act.
The claimants, who are the trustees and executors of the above trusts and decedents’ estates, paid capital gains taxes of approximately $700,000 for the period 1972. They filed their fiduciary income tax returns for the year 1972 in accordance with the "Instructions for Fiduciary Return”. On February 22, 1978 the Court of Appeals in the case of Clarendon Trust v State Tax Comm. (43 NY2d 933) held that…
2Cases cited4 opinions
- Guaranty Trust Co. v. State of New YorkNew York Court of Appeals · 1949
- Trust v. State Tax CommissionNew York Court of Appeals · 1978
- Sessa v. StateNew York Court of Appeals · 1979
- Paramount Film Distributing Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1967
3Cited by3 opinions
- Rye Psychiatric Hospital Center, Inc. v. StateNew York Court of Claims · 1989
- Rutuelo v. StateNew York Court of Claims · 1982
- Ouziel v. StateNew York Court of Claims · 1997