1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 89 A.D.2d
  5. 89 A.D.2d 289 (1982)
 

MTR ROSEN v. STATE TAX COMM

89 A.D.2d 289 (1982)

In the Matter of Philip Rosen, Petitioner, v. State Tax Commission, Respondent

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

November 4, 1982

Attorney(s) appearing for the Case

Robert S. Raum, P. C. and Leinwand, Maron, Hendler & Krause (Joel M. Schwartz of counsel), for petitioners.

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

MAIN, CASEY and MIKOLL, JJ., concur with MAHONEY, P. J.; YESAWICH, JR., J., dissents and votes to confirm in a separate opinion.

MAHONEY, P. J.

The dispositive issue in this proceeding is whether respondent correctly determined that petitioner's election to report a sale of stock on his 1972 State resident income tax return under the installment method was improper. Petitioner was the sole shareholder of Abbey Chop House, Inc., a corporation which operated a restaurant in a New York City hotel. Only 13 8/10 shares of stock had been issued by the corporation. On June 14, 1972, at...

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