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Golden v. Tully

449 N.E.2d 406, 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 1983 N.Y. LEXIS 2984
CourtNew York Court of Appeals
DecidedMarch 29, 1983
StatusPublished
Cited by7 cases

This text of 449 N.E.2d 406 (Golden v. Tully) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Golden v. Tully, 449 N.E.2d 406, 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 1983 N.Y. LEXIS 2984 (N.Y. 1983).

Opinion

OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be affirmed, with costs.

[1049]*1049In response to the taxpayers’ demand for a bill of particulars, it was admitted that petitioners’ nonresidence in “New York State was determinative of the disallowance of said moving expenses.” No other rationale was then proffered to justify the discrepancy in treating residents and nonresidents. Consequently, it must be concluded that, in the present matter, respondent’s determination unconstitutionally discriminated against the nonresident taxpayers (see US Const, art IV, § 2, cl 1).

Chief Judge Cooke and. Judges Jasen, Jones, Wachtler, Fuchsberg, Meyer and Simons concur.

Judgment affirmed, with costs, in a memorandum.

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Bluebook (online)
449 N.E.2d 406, 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 1983 N.Y. LEXIS 2984, Counsel Stack Legal Research, https://law.counselstack.com/opinion/golden-v-tully-ny-1983.