MATTER OF MANGANARO v. TULLY


88 A.D.2d 206 (1982)

In the Matter of Joseph Manganaro et al., Appellants, v. James H. Tully, Jr., et al., Constituting The State Tax Commission of the State of New York, Respondents

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

July 29, 1982


Attorney(s) appearing for the Case

Leonard Bailin for appellants.

Robert Abrams, Attorney-General (Francis V. Dow and Jeremiah Jochnowitz of counsel), for respondents.

MAHONEY, P. J., SWEENEY, CASEY and YESAWICH, JR., JJ., concur.


LEVINE, J.

Petitioner Joseph Manganaro, M.D., is a shareholder/officer of a professional service corporation practicing medicine in the City of New York (City). His petition alleges that enactment of article 30 of the Tax Law (L 1975, ch 881) violated the equal protection clause of the United States Constitution by denying him the benefit of certain personal deductions from City personal income taxes available to similar shareholders of closely held nonprofessional...

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