Matter of Shapiro v. State Tax Comm'n
Cases that cite this one
7 later published cases cite this decision.
- 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)
- Schulman v. Tully (Appellate Division of the Supreme Court of New York 1982)
- MATTER OF REEVES v. State Tax Comm'n (N.Y. 1981)
- Cooper v. State Tax Commission (Appellate Division of the Supreme Court of New York 1981)
- Zinn v. Tully (Appellate Division of the Supreme Court of New York 1980)
- Zionts 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 reversed, with costs, and the determination of the State Tax Commission reinstated.
As stated in the dissenting opinion of Mr. Justice J. Clarence Herlihy at the Appellate Division there is substantial evidence to sustain the determination of the commission that the taxpayer Robert M. Shapiro never established a domicile in England and that both taxpayers were residents of New York State for income tax purposes for the year 1971.
Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.
Judgment reversed, etc.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.