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MATTER OF KREISS v. NEW YORK STATE TAX COMM'N

61 N.Y.2d 916 (1984)

In the Matter of Abraham Kreiss et al., Respondents, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided March 20, 1984.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Wayne L. Benjamin and Peter H. Schiff of counsel), for appellant.

Christine Carey Daniels and Stephen E. Cooper for respondents.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, and the determination of the Tax Commission reinstated.

The full amount of capital gain realized from the sale was included in petitioners' adjusted gross income on their Federal income tax return for 1974 and thus was properly reported on their New York State income tax return for that year ...

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