MATTER OF BROOM v. MURPHY


14 A.D.2d 639 (1961)

In the Matter of Martin M. Broom, Petitioner, v. Joseph H. Murphy et al., Constituting The Tax Commission of the State of New York, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

August 1, 1961


Petitioner, reporting on a calendar year basis, was a member of a partnership which reported on the basis of a fiscal year ending September 30. The partnership was dissolved on December 31, 1948. For the 12-month period ended September 30, 1948, the partnership reported a profit but for the subsequent 3-month period, ended December 31, 1948, it incurred a loss. Upon his return for 1948, petitioner included his share of the partnership earnings for both periods, aggregating...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases