1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 45 N.Y.2d
  5. 45 N.Y.2d 991 (1978)
 

MATTER OF MINKIN v. NEW YORK STATE TAX COMM'N

45 N.Y.2d 991 (1978)

In the Matter of Irving Minkin, Appellant, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided November 28, 1978.

Attorney(s) appearing for the Case

Arthur N. Read and Eugene G. Eisner for appellant.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow, Ruth Kessler Toch and Lawrence J. Logan of counsel), for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur in memorandum.

MEMORANDUM.

Judgment of the Appellate Division affirmed, with costs. It is true that under the statute and regulations maintenance of an office or space solely for the display of merchandise or the maintenance of records shall not be deemed an office for the purpose of imposing the unincorporated business tax (Tax Law, § 703, subd [f]; 20 NYCRR 203.14). Nevertheless a key factor determining the power to impose the tax...

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