Home/New York Court of Appeals/Matter of Shapiro v. State Tax Comm'n

Matter of Shapiro v. State Tax Comm'n

407 N.E.2d 1330, 50 N.Y.2d 822, 430 N.Y.S.2d 33, 1980 N.Y. LEXIS 2405
CourtNew York Court of Appeals
DecidedMay 29, 1980
StatusPublished
Cited by7 cases

This text of 407 N.E.2d 1330 (Matter of Shapiro v. State Tax Comm'n) 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
Matter of Shapiro v. State Tax Comm'n, 407 N.E.2d 1330, 50 N.Y.2d 822, 430 N.Y.S.2d 33, 1980 N.Y. LEXIS 2405 (N.Y. 1980).

Opinion

OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be reversed, with costs, and the determination of the State Tax Commission reinstated.

As stated in the dissenting opinion of Mr. Justice J. Clarence Herlihy at the Appellate Division there is substantial evidence to sustain the determination of the commission that the taxpayer Robert M. Shapiro never established a domicile in England and that both taxpayers were residents of New York State for income tax purposes for the year 1971.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.

Judgment reversed, etc.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

McKone v. State Tax Commission
111 A.D.2d 1051 (Appellate Division of the Supreme Court of New York, 1985)
Bernbach v. State Tax Commission
98 A.D.2d 559 (Appellate Division of the Supreme Court of New York, 1984)
Schulman v. Tully
86 A.D.2d 705 (Appellate Division of the Supreme Court of New York, 1982)
Cooper v. State Tax Commission
82 A.D.2d 950 (Appellate Division of the Supreme Court of New York, 1981)
MATTER OF REEVES v. State Tax Comm'n
419 N.E.2d 872 (New York Court of Appeals, 1981)
Zionts v. Tully
78 A.D.2d 939 (Appellate Division of the Supreme Court of New York, 1980)
Zinn v. Tully
77 A.D.2d 725 (Appellate Division of the Supreme Court of New York, 1980)

Cite This Page — Counsel Stack

Bluebook (online)
407 N.E.2d 1330, 50 N.Y.2d 822, 430 N.Y.S.2d 33, 1980 N.Y. LEXIS 2405, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matter-of-shapiro-v-state-tax-commn-ny-1980.