Matter of Babbin v. State Tax Comm'n
Matter of Babbin v. State Tax Comm'n
49 N.Y.2d 846; 404 N.E.2d 1329; 427 N.Y.S.2d 788; 1980 N.Y. LEXIS 2209
Cases that cite this one
6 later published cases cite this decision.
- Mercer v. State Tax Commission (Appellate Division of the Supreme Court of New York 1983)
- McKone v. State Tax Commission (Appellate Division of the Supreme Court of New York 1985)
- Bernbach v. State Tax Commission (Appellate Division of the Supreme Court of New York 1984)
- MATTER OF REEVES v. State Tax Comm'n (N.Y. 1981)
- Kennedy v. New York State Income Tax Bureau (Appellate Division of the Supreme Court of New York 1981)
- Zinn v. Tully (Appellate Division of the Supreme Court of New York 1980)
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.
The judgment of the Appellate Division should be affirmed, with costs.
Although the proof in the record would also have supported *848 a contrary conclusion, we cannot say that there is not substantial evidence to sustain the determination made by the State Tax Commission.
Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.