18 Cited authorities

  1. Pell v. Board of Education

    34 N.Y.2d 222 (N.Y. 1974)   Cited 5,031 times   1 Legal Analyses
    Discussing the standard of review in an Article 78 appeal
  2. Morris v. Dept. of Taxation

    82 N.Y.2d 135 (N.Y. 1993)   Cited 1,241 times   2 Legal Analyses
    Holding that "piercing the corporate veil requires a showing that: the owners exercised complete domination of the corporation in respect to the transaction attacked; and that such domination was used to commit a fraud or wrong against the plaintiff which resulted in plaintiff's injury."
  3. 300 Gramatan v. Human Rights

    45 N.Y.2d 176 (N.Y. 1978)   Cited 2,149 times
    In 300 Gramatan Ave. Assoc. v State Div. of Human Rights (45 NY2d 176), we stated that "substantial evidence consists of proof within the whole record of such quality and quantity as to generate conviction in and persuade a fair and detached fact finder that, from that proof as a premise, a conclusion or ultimate fact may be extracted reasonably — probatively and logically" (id. at 181).
  4. Certain Underwriters at Lloyd's v. Ind. Gas

    525 U.S. 931 (1998)   Cited 50 times   1 Legal Analyses
    Affirming a finding that excusable neglect had not been shown when a default was granted due to an attorney's inaction, but the defaulting party made no attempt to contact his attorney over an 11-month period
  5. Jennings v. Mental Health off

    682 N.E.2d 953 (N.Y. 1997)   Cited 108 times

    Argued April 30, 1997; Decided June 12, 1997 Appeal from Appellate Division of the Supreme Court, Third Judicial Department, Albany County Dennis C. Vacco, Attorney-General, Albany ( Patrick Barnett-Mulligan, Barbara G. Billet and Peter H. Schiff of counsel), for New York State Office of Mental Health and another, appellants. Stein Schonfeld, Garden City ( Robert L. Schonfeld, Seth P. Stein and Beth Pepper of counsel), for Rehabilitation Support Services, Inc., appellant. Vincent J. McArdle, Jr.

  6. In the Matter of Orens v. Novello

    99 N.Y.2d 180 (N.Y. 2002)   Cited 69 times
    Relying on Merriam–Webster's Collegiate Dictionary and Black's Law Dictionary in determining meaning of term “lay member”
  7. Orvis Co. v. Tax Tribunal

    86 N.Y.2d 165 (N.Y. 1995)   Cited 33 times
    Holding that occasional traveling personnel entering jurisdiction is sufficient
  8. Matter of Tamagni v. Tax Appeals Tribunal

    695 N.E.2d 1125 (N.Y. 1998)   Cited 21 times   3 Legal Analyses
    In Matter of Tamagni v Tax Appeals Trib. of State of N.Y. (91 NY2d 530 [1998]), this Court examined the legislative history of the tax statute, and noted that there had been "several cases of multimillionaires who actually maintain homes in New York and spend ten months of every year in those homes... but... claim to be nonresidents" (91 NY2d at 535 quoting Income Tax Bureau Mem, Bill Jacket, L 1922, ch 425).
  9. In re El-Tersli v. Commr. of Tax. and Finance

    14 A.D.3d 808 (N.Y. App. Div. 2005)   Cited 10 times

    93909 January 13, 2005. Crew III, J. Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a notice of deficiency. Before: Mercure, J.P., Spain, Carpinello and Kane, JJ., concur. Petitioner operates several hot dog carts in New York City and, at least until some point in 1989, resided with his spouse in an apartment at 145 West 85th Street in Manhattan. In June 1989, petitioner purchased

  10. Gaied v. N.Y. Tax Appeals Tribunal

    101 A.D.3d 1492 (N.Y. App. Div. 2012)   Cited 1 times   2 Legal Analyses

    2012-12-27 In the Matter of John GAIED, Petitioner, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents. Hodgson Russ, LLP, Albany (Timothy P. Noonan of counsel), for petitioner. Eric T. Schneiderman, Attorney General, Albany (Robert M. Goldfarb of counsel), for Commissioner of Taxation and Finance, respondent. LAHTINEN Hodgson Russ, LLP, Albany (Timothy P. Noonan of counsel), for petitioner. Eric T. Schneiderman, Attorney General, Albany (Robert M. Goldfarb of counsel), for Commissioner of

  11. Section 2016 - Judicial review

    N.Y. Tax Law § 2016   Cited 203 times
    Delineating judicial review procedures for determinations of the Tax Appeals Tribunal
  12. Section 2 - Definitions and special rules

    26 U.S.C. § 2   Cited 126 times
    Referencing I.R.C. § 7703(b)
  13. Section 105.20 - Resident individual

    N.Y. Comp. Codes R. & Regs. tit. 20 § 105.20   Cited 10 times

    (a) General. An individual may be a resident of New York State for personal income tax purposes, and taxable as a resident, even though such individual would not be deemed a resident for other purposes. As used in this Subchapter, the term resident individual includes: (1) all persons domiciled in New York State, subject to the exceptions set forth in subdivision (b) of this section; and (2) any individual (other than an individual in active service in the Armed Forces of the United States) who is