Legal Opinion
Scobey v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 9, 1983PublishedCited by 4 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 New York State Tax Commission which sustained the imposition of additional personal income tax against petitioner for the tax years 1974 and 1975. Subdivision (a) of section 612 of the Tax Law defines New York adjusted gross income as the taxpayer’s Federal adjusted gross income with certain modifications. One of the modifications is the requirement that all income taxes imposed by this State or any other taxing…
2Cases cited8 opinions
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
- Andrew Catapano Co. v. New York City Finance AdministrationNew York Court of Appeals · 1976
- Jablin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Berardino v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Manganaro v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Leepson v. HollandNew York Supreme Court · 1996
- Byrn v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
- Goodwillie v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Spivak v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987