Legal Opinion
In re Parisi
New York Supreme Court
Decided October 24, 1957PublishedCited by 5 opinions
1Opinion of the CourtJames C. O’Brien, J.
The three warrants filed are for amounts of contributions to the State Unemployment Insurance Fund due from petitioner, unpaid.
Although these contributions are not called “ taxes ” in the Labor Law, they have been held to be taxes. (W. H. H. Chamberlin, Inc. v. Andrews, 271 N. Y. 1, affd. 299 U. S. 515; Matter *261of Bank of Manhattan Co. [Murphy], 293 N. Y. 515; Guaranty Trust Co. v. State of New York, 299 N. Y. 295.)
Whether or not unpaid contributions of this character are “ taxes ” within the meaning of section 35 of title 11 of the United States Code is a Federal question. If they are such…
2Cases cited6 opinions
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. New YorkSupreme Court of the United States · 1942
- W. H. H. Chamberlin, Inc. v. AndrewsNew York Court of Appeals · 1936
- Guaranty Trust Co. v. State of New YorkNew York Court of Appeals · 1949
- In re Otto F. Lange Co.District Court, N.D. Iowa · 1908
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re Jamestown Lodge 1681 Loyal Order of Moose, Inc.Appellate Division of the Supreme Court of the State of New York · 1969
- People v. AntonSuffolk County District Court · 1980
- In re WardNew York Supreme Court · 1983
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012