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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