Legal Opinion
Lamont v. Tully
District Court, N.D. New York
Decided June 26, 1981No. 81-CV-563PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM — DECISION
MUNSON, Chief Judge.
Plaintiff Donald B. Lamont brings this action to enjoin the State of New York from pursuing collection of $700,000 in an alleged personal income tax deficiency. The State insists that Mr. Lamont was a resident of New York for each of the years 1976, 1977 and 1978, although he timely filed non-resident returns in each of those years. The New York State Tax Commission has previously attempted the collection of a jeopardy assessment of more' than one million dollars under Section 694 of the N.Y. Tax Law for taxes allegedly owed in those three years. The…
2Cases cited26 opinions
- Jackson Dairy, Inc. v. H. P. Hood & Sons, Inc.Court of Appeals for the Second Circuit · 1979
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Georgia Railroad & Banking Co. v. RedwineSupreme Court of the United States · 1952
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3Cited by1 opinion
- 423 South Salina Street, Inc. v. City of SyracuseDistrict Court, N.D. New York · 1983