Legal Opinion
Gun Hill Plumbing Supply Co. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided December 8, 1988PublishedCited by 5 opinions
1Opinion of the Court
— Harvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment imposed under Tax Law article 22 and a corporate franchise tax assessment imposed under Tax Law article 9-A.
Petitioners Frank and Lydia Salzano filed State income tax returns for the years 1979 and 1980 which indicated that they derived substantially all their income from Frank Salzano’s business, petitioner Gun Hill Plumbing Supply Company, Inc. (hereinafter…
2Cases cited4 opinions
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- 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
- Matter of Agosto v. Tax Comm'n of the State of New YorkNew York Court of Appeals · 1986
3Cited by5 opinions
- Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Drebin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
- Hygrade Casket Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- British Land (Maryland), Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Domber v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994