Legal Opinion
Mercer v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 3, 1983PublishedCited by 5 opinions
1Opinion of the Court
— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment imposed pursuant to article 22 of the Tax Law for the years 1970 and 1973. The State Tax Commission (commission) determined that petitioners were residents of New York State for income tax purposes during the entire years of 1970 and 1973. It found that they were domiciled in New York throughout 1970 and 1973, and that they did not satisfy the…
2Cases cited7 opinions
- Babbin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- MATTER OF REEVES v. State Tax Comm'nNew York Court of Appeals · 1981
- Matter of Babbin v. State Tax Comm'nNew York Court of Appeals · 1980
- In re the Probate of the Will of ChrismanAppellate Division of the Supreme Court of the State of New York · 1973
- Reeves v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
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3Cited by5 opinions
- Clute v. ChuAppellate 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
- Kornblum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- 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