[DOWNLOAD] "Matter Alfred R. Mccauley v. State Tax Commission" by Supreme Court of New York # Book PDF Kindle ePub Free
eBook details
- Title: Matter Alfred R. Mccauley v. State Tax Commission
- Author : Supreme Court of New York
- Release Date : January 05, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
Irving Moskovitz and Seymour Graubard were partners in the New York City law firm of "Graubard and Moskovitz". In 1962, they agreed with petitioner to form a law firm in Washington, D. C. to be known as "Graubard, Moskovitz and McCauley". Petitioner did not file any New York State personal income tax returns for the years 1963 through 1970. Respondent took the position that the Washington, D. C. "firm" was actually a branch office of the New York City firm and that petitioner was a nonresident partner of the New York City firm. Accordingly, the Income Tax Bureau issued notices of deficiency against petitioner for personal income taxes for the years 1963 through 1970 which totaled, together with penalties and interest, $46,929.31. Respondent upheld the determination that petitioner was a nonresident partner of the New York City firm, although it did rule that petitioner was entitled to some additional exemptions. Petitioner then sought review of respondents determination by instituting this article 78 proceeding which was transferred to this court by Special Term.