Legal Opinion

Bodfish v. Gallman

Appellate Division of the Supreme Court of the State of New York

Decided January 22, 1976PublishedCited by 32 opinions

1Opinion of the CourtGreenblott, J.

Petitioners filed New York resident income tax returns for the year 1970 but did not include income received by Louis R. Bodfish while employed in Pakistan from February, 1970 to December 31, 1970. On September 22, 1972, the Income Tax Bureau issued a statement of audit changes against petitioners imposing personal income tax on the income earned in Pakistan, on the ground that petitioners had not changed their domicile and were residents of New York State for the entire year of 1970. A notice of determination of *458deficiency in personal income taxes for the year 1970 was issued on June 25,…

2Cases cited7 opinions

  1. In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
  2. In Re the Estate of BourneNew York Court of Appeals · 1944
  3. Ratkowsky v. BrowneAppellate Division of the Supreme Court of the State of New York · 1944
  4. Ruderman v. RudermanNew York Supreme Court · 1948
  5. In re the Estate of BourneNew York Surrogate's Court · 1943

2 more not listed; retrieve them via the Exa API.

3Cited by32 opinions

  1. Martin Katz and Louana Katz v. The Goodyear Tire and Rubber CompanyCourt of Appeals for the Second Circuit · 1984
  2. Suglove v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
  3. In re the Estate of GadwayAppellate Division of the Supreme Court of the State of New York · 1987
  4. Larkin v. HerbertAppellate Division of the Supreme Court of the State of New York · 1992
  5. Clute v. ChuAppellate Division of the Supreme Court of the State of New York · 1984

27 more not listed; retrieve them via the Exa API.

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