Legal Opinion
Shapiro v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 12, 1979PublishedCited by 3 opinions
1Opinion of the Court
*192OPINION OF THE COURT
Mikoll, J.
The respondent has determined that the petitioners are liable for the taxes on income of $1,020,298 from the sale of securities abroad prior to July, 1971 on the ground that petitioner, Robert M. Shapiro, was a resident of New York State for tax purposes for the entire calendar year of 1971, as defined in section 605 of the New York Tax Law. A tax deficiency of $186,439.20 plus interest since 1971 was assessed.
The petitioner lived in England for 16 years prior to his return in July, 1971 to New York State to assume the presidency of Simplicity Pattern Co.,…
2Cases cited4 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Levin v. GallmanNew York Court of Appeals · 1977
- In Re the Estate of BourneNew York Court of Appeals · 1944
- In re the Estate of BourneNew York Surrogate's Court · 1943
3Cited by3 opinions
- Bernbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- McKone v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Zionts v. TullyAppellate Division of the Supreme Court of the State of New York · 1980