New York Court of Appeals, 1978

Matter of Minkin v. New York State Tax Comm'n

New York Court of Appeals · Decided November 28, 1978 · Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke Concur in Memorandum

45 N.Y.2d 991; 413 N.Y.S.2d 113; 385 N.E.2d 1041; 1978 N.Y. LEXIS 2403

Cases that cite this one

6 later published cases cite this decision.

Gaines v. New York State Tax Commission (Appellate Division of the Supreme Court of New York 1981)
Cohen v. State Tax Commission (Appellate Division of the Supreme Court of New York 1979)
Marpet v. State Tax Commission (Appellate Division of the Supreme Court of New York 1979)
Pochter v. State Tax Commission (Appellate Division of the Supreme Court of New York 1979)
Helmrich v. New York State Tax Commission (Appellate Division of the Supreme Court of New York 1979)
Malkin v. Tully (Appellate Division of the Supreme Court of New York 1978)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

OPINION OF THE COURT

Memorandum.

Judgment of the Appellate Division affirmed, with costs. It is true that under the statute and regulations maintenance of an office or space solely for the display of merchandise or the maintenance of records shall not be deemed an office for the purpose of imposing the unincorporated business tax (Tax Law, § 703, subd [f]; 20 NYCRR 203.14). Nevertheless a key factor determining the power to impose the tax is the "principal’s” exercise of direction and control; that factor in the nature of things is generally a question of fact resolvable by the Tax Commission beyond review by the courts (20 NYCRR 203.14 [d] [1]; Matter of Liberman v Gallman, 41 NY2d 774, 778-779). The purported inconsistencies in the handling of appellant’s Social Security deductions, unemployment insurance status, voluntary retirement plan, and personal income taxes, while cogent factors to be considered by the Tax Commission, are not conclusive as a matter of law sufficient to undermine the commission’s determination.

Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke concur in memorandum.

Judgment affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.