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MTR. HUNT v. STATE TAX COMMN.

65 N.Y.2d 13 (1985)

In the Matter of Robert J. Hunt et al., as Personal Representatives of The Estate of Dwight W. Winkelman, Deceased, et al., Appellants, v. State Tax Commission, Respondent. In the Matter of Louis Marx, Jr., et al., Appellants, v. State Tax Commission et al., Respondents. In the Matter of Howard Ross et al., Appellants, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided April 30, 1985.

Attorney(s) appearing for the Case

Jerome J. Caulfield for appellants in the first above-entitled proceeding.

Susan F. Klein and Philip Zimet for appellants in the second above-entitled proceeding.

Richard E. Halperin and Ronald D. Lefton for appellants in the third above-entitled proceeding.

Robert Abrams, Attorney-General (Wayne L. Benjamin, Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for State Tax Commission, respondent in the first, second and third above-entitled proceedings.

Judges JASEN, MEYER, KAYE, ALEXANDER and KANE concur; Chief Judge WACHTLER taking no part.

SIMONS, J.

The issue on these appeals is whether the Federal tax benefit rule applies to exclude State and local income taxes when computing New York items of tax preference subject to New York minimum income tax under Tax Law §§ 622 and 623 for the tax years 1976 and 1977. We hold that it does and reverse the order of the Appellate Division in each proceeding...

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