Legal Opinion

Hayes v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided January 26, 1978PublishedCited by 8 opinions

1Opinion of the Court

OPINION OF THE COURT

Greenblott, J. P.

The facts, as found by the respondent, are that petitioner was a domiciliary and resident of Connecticut for the year 1967, the year in question. At that time, he was president of CBS radio. In 1967, petitioner entered into an agreement with CBS in which he agreed to resign as president and continue as consultant through July 31, 1969. His duties were to be as *63assigned by CBS. The agreement contemplated that petitioner would perform most of his duties at his home in Connecticut, but CBS reserved the right to ask petitioner to perform duties in New York and…

2Cases cited5 opinions

  1. Speno v. GallmanNew York Court of Appeals · 1974
  2. Linsley v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
  3. Linsley v. GallmanNew York Court of Appeals · 1973
  4. Page v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
  5. Simms v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975

3Cited by8 opinions

  1. Colleary v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
  2. Donahue v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
  3. Evans v. Tax Commission of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 1981
  4. Gleason v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
  5. Chomyn v. TullyAppellate Division of the Supreme Court of the State of New York · 1978

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