HOLLY S. CLARENDON TRUST v. STATE TAX COMM'N


43 N.Y.2d 933 (1978)

Holly S. Clarendon Trust, Respondent, v. State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided February 22, 1978.


Attorney(s) appearing for the Case

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

Eugene Parrs for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur in Per Curiam opinion.


Per Curiam.

Judgment affirmed, with costs. Facile categorization of taxable transactions as "voluntary" or "involuntary" does not progress the analysis. Even property taxes and income taxes involve voluntary acts — the decision to own property or to earn, rather than to forego, income.

Retroactivity provisions in tax statutes, if for a short period, are generally valid, but the constitutional analysis...

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