Legal Opinion
Heller v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 23, 1986PublishedCited by 4 opinions
1Opinion of the Court
— Casey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a personal income tax assessment imposed under Tax Law article 22.
In the determination under review, respondent found that petitioner was a nonresident partner of a New York City law *902firm. Petitioner first contends that respondent’s finding is not supported by substantial evidence, pointing to undisputed evidence that petitioner was not required to contribute to the firm’s capital, had no…
Also in this document: Dissent.
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- In re Charles A. Field Delivery Service, Inc.New York Court of Appeals · 1985
- Cortlandt Nursing Home v. AxelrodNew York Court of Appeals · 1985
- Lefrak Forest Hills Corp. v. GalvinAppellate Division of the Supreme Court of the State of New York · 1972
- Acosta v. WollettNew York Court of Appeals · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Naghavi v. New York Life InsuranceAppellate Division of the Supreme Court of the State of New York · 1999
- Heffron v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Pegasus Cleaning Corp. v. SmithAppellate Division of the Supreme Court of the State of New York · 2010
- Farmer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988