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MATTER OF MARX v. STATE TAX COMM'N

103 A.D.2d 905 (1984)

In the Matter of Louis Marx, Jr., et al., Respondents, v. State Tax Commission et al., Appellants. (Proceeding No. 1.) In the Matter of Robert J. Hunt et al., as Personal Representatives of The Estate of Dwight W. Winkelman, Deceased, et al., Respondents, v. State Tax Commission, Appellant. (Proceeding No. 2.) In the Matter of Howard Ross et al., Appellants, v. New York State Tax Commission, Respondent. (Proceeding No. 3)

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

July 12, 1984

¶ The facts are not in dispute. New York State imposes a "minimum income tax" on the New York "minimum taxable income" of every individual, estate or trust (Tax Law, § 601-A).1 The purpose of the minimum income tax is to limit the ability of high income taxpayers to avoid any tax burden through various tax shelters by requiring such taxpayers to pay a tax on certain "items of tax preference" from which they benefit. Thus, the minimum...

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