1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 251 A.D.2d
  5. 251 A.D.2d 764 (1998)
 

MATTER OF SPENCER v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

251 A.D.2d 764 (1998)

674 N.Y.S.2d 158

In the Matter of Sash A. Spencer et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

June 11, 1998

White, J.

In 1989, petitioner Sash A. Spencer (hereinafter Spencer), a Florida resident, received a guaranteed payment of $1,349,832 for his interest in a New York partnership. Petitioners reported the payment as ordinary income on their 1989 Federal income tax return, but did not do so on their 1989 New York State "nonresident and part-year resident" income tax return. The State Department of Taxation and Finance determined that they should have and...

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