Hutton v. Graves

Appellate Division of the Supreme Court of New York

Hutton v. Graves

256 A.D. 1024, 10 N.Y.S.2d 838, 1939 N.Y. App. Div. LEXIS 5924

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

DecidedMarch 22, 1939

StatusPublished

This text of 256 A.D. 1024 (Hutton v. Graves) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hutton v. Graves, 256 A.D. 1024, 10 N.Y.S.2d 838, 1939 N.Y. App. Div. LEXIS 5924 (N.Y. Ct. App. 1939).

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Opinion

This is a proceeding under article 78 of the Civil Practice Act and article 16 of the Tax Law to review final determinations by the State Tax Commission which denied applications of the petitioners for the refund of income taxes theretofore voluntarily paid by each of them for the calendar year 1934. The sole question presented is whether petitioners are entitled to a return of their 1934 income taxes. The evidence shows that petitioners were residents of the State of New York during the year 1934 and maintained a permanent place of abode during that period in this State, and that they had no permanent place of abode outside this State during that year. Petitioners also failed to establish that they spent not to exceed thirty days within the State of New York during the year 1934. Determination unanimously confirmed, with fifty dollars costs and disbursements. Present — Hill, P. J., MeNamee, Crapser, Bliss and Heffernan, JJ.

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This is a proceeding under article 78 of the Civil Practice Act and article 16 of the Tax Law to review final determinations by the State Tax Commission which denied applications of the petitioners for the refund of income taxes theretofore voluntarily paid by each of them for the calendar year 1934. The sole question presented is whether petitioners are entitled to a return of their 1934 income taxes. The evidence shows that petitioners were residents of the State of New York during the year 1934 and maintained a permanent place of abode during that period in this State, and that they had no permanent place of abode outside this State during that year. Petitioners also failed to establish that they spent not to exceed thirty days within the State of New York during the year 1934. Determination unanimously confirmed, with fifty dollars costs and disbursements. Present — Hill, P. J., MeNamee, Crapser, Bliss and Heffernan, JJ.

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Bluebook (online)

256 A.D. 1024, 10 N.Y.S.2d 838, 1939 N.Y. App. Div. LEXIS 5924, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hutton-v-graves-nyappdiv-1939.