Legal Opinion
Drebin v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided April 16, 1998PublishedCited by 3 opinions
1Opinion of the Court
—Carpinello, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a deficiency of personal income tax imposed under Tax Law article 22.
At issue in this proceeding is the propriety of respondent Tax Appeals Tribunal’s determination that petitioner should be assessed $207,614 in unpaid taxes, plus a penalty (see, Tax Law § 685 [p]) and interest, for tax years 1982 through 1987. As the determination is supported by substantial evidence, it should be confirmed and the petition…
2Cases cited7 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Macaluso v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Matter of Cushlin Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026
- Matter of Murphy v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2018