1. Home
  2. Browse Decisions
  3. Misc.3d
  4. 43 Misc.3d
  5. 43 Misc.3d 316 (2014)
 

BURTON v. NEW YORK STATE DEPT. OF TAXATION & FIN.

3207-13

43 Misc.3d 316 (2014)

978 N.Y.S.2d 653

2014 NY Slip Op 24004

ROBERT R. BURTON et al., Plaintiffs, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Defendants.

Supreme Court, Albany County.

Decided January 6, 2014.

Attorney(s) appearing for the Case

Eric T. Schneiderman , Attorney General, Albany ( Adrienne Kerwin of counsel), for defendants.

Hutton & Solomon, LLP, New York City ( Kenneth I. Moore of counsel), for plaintiffs.

OPINION OF THE COURT

MICHAEL C. LYNCH, J.

Plaintiffs, residents of Tennessee, were shareholders of JBS Sports, Inc., incorporated in Tennessee and taxable as an S corporation for federal and New York State income tax purposes. In 2007, plaintiffs sold all their stock to a third party, Yahoo, Inc. As part of this sale, JBS and Yahoo made an election under Internal Revenue Code (26 USC) § 338 (h) (10...

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