MATTER OF DELIA v. CHU


106 A.D.2d 815 (1984)

In the Matter of Spartacus Delia, Petitioner, v. Roderick G. W. Chu et al., Constituting The State Tax Commission, Respondents

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

December 20, 1984


The State Tax Commission determined that two parcels of real property used as quarries were employed by petitioner in an unincorporated business, subjecting the gain from their sale to unincorporated business income tax.

It is petitioner's contention that he owned the two quarries and leased them to a corporation, E. G. Delia & Sons Construction Corporation of which he was president and sole stockholder, and that it...

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