CompFox Logo
AboutWorkflowFeaturesPricingCase LawInsights

Updated Daily

Case Law Database

Access over workers' compensation decisions, including En Banc, Significant Panel Decisions, and writ-denied cases.

Case No. MISSING
Regular Panel Decision

Wortman v. State Tax Commission

The petitioner, a salesman for Madison Sportswear and Wardrobe Makers, was assessed unincorporated business taxes for the years 1971-1974 by the State Tax Commission. He worked on a straight commission, maintained a home office, and received no employee benefits. Despite some evidence suggesting an employer-employee relationship, the Commission determined his activities constituted an unincorporated business, making his earnings subject to the tax. The court, in a CPLR article 78 proceeding, confirmed the Commission's determination, dismissing the petition.

Unincorporated Business TaxSalesmanCommission-basedEmployer-Employee RelationshipTax LawState Tax CommissionCPLR Article 78Tax LiabilityBusiness Expenses
References
3
Case No. MISSING
Regular Panel Decision

Pochter v. State Tax Commission

The case concerns Leonard Pochter, an outside commission salesman, challenging a State Tax Commission determination classifying him as an independent contractor, thus subjecting him to unincorporated business tax for 1966-1972. Pochter contended he was an employee of two wholesale apparel firms, which would exempt him from the tax. Despite some company restrictions and requirements, the Commission found a lack of substantial control over his sales methods. The court affirmed the Commission's decision, citing insufficient evidence of employer supervision to establish an employee relationship, thereby dismissing Pochter's petition.

unincorporated business taxindependent contractor statusemployee statuscommission salesmantax assessmentCPLR Article 78State Tax Commissionapparel industryemployer control testtax law interpretation
References
10
Case No. MISSING
Regular Panel Decision

Kessel v. Public Service Commission

This case involves an appeal challenging a rate increase granted to the Long Island Lighting Company (LILCO) by the Public Service Commission. LILCO had requested the increase due to severe financial difficulties and the anticipated non-operation of its Shoreham nuclear plant, leading to a "Financial Stability Adjustment" (FSA) to improve cash flow without increasing income. Petitioners initiated a CPLR article 78 proceeding, asserting that the Commission failed to exercise proper discretion, did not adequately consider ratepayers' interests, and improperly shifted the burden of proof. The court affirmed the Commission's decision, finding that it had appropriately balanced the interests of consumers and investors to preserve LILCO's financial integrity and ensure reliable service. The court also dismissed allegations regarding the burden of proof and judicial bias, concluding that the Commission's determinations were rational and supported by the record.

Rate IncreasePublic Service CommissionLong Island Lighting Company (LILCO)Financial Stability Adjustment (FSA)Utility RegulationAdministrative LawJudicial ReviewUtility RatesShoreham Nuclear PlantBurden of Proof
References
4
Case No. MISSING
Regular Panel Decision

Board of Education of Yonkers City School District v. Yonkers Municipal Civil Service Commission

The Board of Education of the Yonkers City School District initiated a CPLR article 78 proceeding to review the Yonkers Municipal Civil Service Commission's determination. The Commission had reinstated Michael DeMuro, a custodial worker, after charges of incompetence and misconduct. This case is a further review following a prior remittal where the Commission violated Civil Service Law § 76 (2) by considering external evidence. The Supreme Court, Westchester County, annulled the Commission's latest determination and transferred the case. This Court (Appellate Division) found the transfer improper as the 'substantial evidence' standard was not applicable. The Court annulled the Commission's determination, vacated the Supreme Court's judgment, denied the cross-petition, and remitted the matter to the Commission for a third determination in strict compliance with Civil Service Law § 76.

Civil Service LawCPLR Article 78Administrative LawJudicial ReviewDue ProcessRemittalAnnulmentDisciplinary ProceedingCustodial WorkerIncompetence
References
3
Case No. MISSING
Regular Panel Decision

New York City Department of Environmental Protection v. New York City Civil Service Commission

The New York City Department of Environmental Protection (DEP) filed an Article 78 petition seeking to annul a determination by the New York City Civil Service Commission. The Commission had reversed an Administrative Law Judge's decision which sustained misconduct charges against respondent John Daly for striking a co-worker and threatening him. DEP argued the Commission improperly reassessed witness credibility, violating its mandate under Civil Service Law § 76 (2). The court confirmed the Commission's determination, finding that despite an improper transfer under CPLR 7804 (g), the Commission's decision was not arbitrary given the contradictory testimony, thus dismissing the petition.

Administrative LawArticle 78Judicial ReviewCivil Service LawPublic Employee MisconductCredibility AssessmentAgency DeterminationAppellate CourtArbitrary and Capricious StandardDue Process
References
4
Case No. MISSING
Regular Panel Decision

Buckhout v. New York City Commission on Human Rights

Petitioner Mary Ellen Buckhout, a former temporary employee of Gallo, was terminated after being diagnosed with breast cancer, despite later being placed on the regular payroll. Gallo asserted economic reasons and performance as the basis for her dismissal. Buckhout filed a discrimination complaint with the New York City Commission on Human Rights, which ultimately dismissed her claim, finding no credible evidence of pretext. The Supreme Court vacated the Commission's decision and remanded the matter. However, the Appellate Division reviewed the Supreme Court's order, determined it lacked authority to question the Commission's findings on substantial evidence, and unanimously reversed the Supreme Court's order, thereby dismissing Buckhout's petition and reinstating the Commission's determination.

DiscriminationHandicap DiscriminationEmployment LawWrongful TerminationCPLR Article 78Administrative ReviewSubstantial EvidencePretext ArgumentEconomic DismissalAppellate Division
References
3
Case No. MISSING
Regular Panel Decision

Pearl v. State Tax Commission

This proceeding reviewed a determination by the State Tax Commission that a sales representative for Gravely Furniture Company, Inc. was subject to unincorporated business taxes for multiple years (1967-1973). The Commission found no employer-employee relationship due to insufficient direction and control by Gravely over the petitioner's activities. The court affirmed this determination, concluding there was substantial evidence, noting the petitioner was compensated on commission, not covered by workers' compensation or company pension, filed Federal Schedule 'C', paid self-employment taxes, and hired another sales representative. The determination was confirmed, and the petition dismissed.

Unincorporated Business TaxTax LawSales RepresentativeEmployer-Employee RelationshipIndependent ContractorState Tax CommissionCPLR Article 78Judicial ReviewSubstantial EvidenceCommission-based Compensation
References
2
Case No. MISSING
Regular Panel Decision
Apr 14, 1988

Levitt v. Civil Service Commission

The City of New York appealed a Supreme Court judgment that affirmed the Civil Service Commission's decision to reject the reclassification of the deckhand position from the competitive to the noncompetitive civil service class. Petitioners argued that the Commission applied an overly strict standard, acted inconsistently with Title VII of the Civil Rights Act and the NY Constitution, based its decision solely on a presumption despite expert opinions, and failed to adequately state its reasoning. The Appellate Division found that the Commission properly used the term "compelling" to reflect the constitutional preference for competitive examinations and that its decision, while brief, allowed for judicial review. Citing the public safety roles of deckhands, similar to police and firefighters, the court concluded that competitive examinations are feasible and petitioners failed to demonstrate an impediment to compliance with job-relatedness requirements.

Civil Service LawJob ReclassificationCompetitive ExaminationNoncompetitive ClassPublic SafetyDeckhand PositionAppellate ReviewCivil Rights Act Title VIINew York ConstitutionArbitrary Determination
References
5
Case No. MISSING
Regular Panel Decision
Aug 28, 1980

Parisi v. Waterfront Commission of New York Harbor

The Supreme Court, New York County, initially granted a petitioner's motion to modify a subpoena duces tecum issued by the Waterfront Commission, limiting its scope to the records of Dominick Mancini. However, this decision was unanimously reversed on appeal. The appellate court denied the petitioner's motion in its entirety, ruling that the subpoena, which sought sign-in and attendance records of waterfront workers' compensation patients treated by the petitioner (a doctor), was legitimate. The court found that the subpoena was neither arbitrary nor in excess of the commission's jurisdiction, citing the commission's ongoing investigation into fraudulent workers' compensation claims by longshoremen. The appellate court also concluded that the subpoena was not vague or overly broad.

Subpoena Duces TecumWaterfront CommissionWorkers' Compensation ClaimsFraud InvestigationJurisdiction of CommissionScope of SubpoenaAppellate ReviewMotion to Set AsideDenial of MotionRecords Production
References
2
Case No. MISSING
Regular Panel Decision

Rosenbloom v. New York State Tax Commission

The petitioner, a real estate appraiser, challenged an unincorporated business tax assessment imposed by the State Tax Commission for the years 1967-1973. The court referenced a prior ruling (Matter of Rosenbloom v State Tax Comm.) which established that the petitioner's activities did not constitute a profession, thus not exempting him from the tax. Finding no new evidence to warrant a change in position, the court upheld the commission's determination regarding the professional exemption. Furthermore, the petitioner's attempt to deduct the fair value of his wife's uncompensated services was denied, as the expense was neither paid nor incurred during the taxable year, failing to meet the criteria for ordinary and necessary business deductions. Consequently, the determination was confirmed, and the petition was dismissed.

real estate appraiserunincorporated business taxtax assessmentprofessional exemptionbusiness expenseCPLR Article 78State Tax CommissionAlbany Countyprior precedentdeduction denial
References
2
Showing 1-10 of 235 results

Ready to streamline your practice?

Apply these legal strategies instantly. CompFox helps you find decisions, analyze reports, and draft pleadings in minutes.

CompFox Logo

The AI standard for workers' compensation professionals. Faster research, deeper analysis, better outcomes.

Product

  • Platform
  • Workflow
  • Features
  • Pricing

Solutions

  • Defense Firms
  • Applicants' Attorneys
  • Insurance carriers
  • Medical Providers

Company

  • About
  • Insights
  • Case Law

Legal

  • Privacy
  • Terms
  • Trust
  • Cookies
  • Subscription

© 2026 CompFox Inc. All rights reserved.

Systems Operational