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

Case No. MISSING
Regular Panel Decision

Psaty & Fuhrman, Inc. v. New York State Tax Commission

Petitioner, a general contracting firm involved in the construction of the Nelson A. Rockefeller Empire State Plaza, faced a personal income tax assessment for additional payments made to 16 employees. These payments, characterized as per diem living and travel allowances, did not have New York State income taxes withheld. The State Tax Commission, after an audit and hearing, ruled these were supplemental wages subject to withholding tax, not reimbursements. Petitioner initiated a CPLR article 78 proceeding, bearing the burden of proof, to challenge this determination. The court, noting the payments lacked a fixed formula and some recipients lived locally, found the respondent acted reasonably. The determination was confirmed, and the petition dismissed.

Personal Income TaxWithholding TaxSupplemental WagesPer Diem PaymentsTravel AllowanceLodging AllowanceCPLR Article 78Burden of ProofTax DeficiencyState Tax Commission
References
1
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
Case No. MISSING
Regular Panel Decision

United States v. Bailey

The United States of America sought a permanent injunction against Clement Bailey, Jewelene Bailey, Kristi Shelton, and Kathy Zeeb, individually and doing business as Clem Bailey & Associates, for engaging in widespread fraudulent federal income tax preparation for compensation. The Court found the defendants repeatedly understated clients' tax liabilities through fabricated deductions, omitted income, false documents, and obstructionist behavior during IRS examinations. Clem and Jewelene Bailey were also found to have committed criminal violations, including willfully failing to collect and pay employment taxes and failing to file personal income tax returns. Based on these findings, the Court granted a permanent injunction, prohibiting Clem and Jewelene Bailey from acting as income tax preparers indefinitely. Kristi Shelton and Kathy Zeeb were also permanently enjoined, with a conditional allowance to resume tax preparation after January 1, 1995, if they become enrolled agents and sever all professional ties with the Baileys.

Tax FraudTax EvasionIncome Tax PreparerPermanent InjunctionInternal Revenue Service (IRS)Fraudulent DeductionsUnderstatement of Tax LiabilityTax Law ViolationsWillful MisconductObstruction of Justice
References
27
Case No. MISSING
Regular Panel Decision

Formal Opinion No.

This opinion from the Chairman of the New York Workers' Compensation Board addresses the priority of income execution and income deduction orders, established by the 1985 Support Enforcement Act (CPLR §§ 5241, 5242), against other statutory deductions from workers' compensation awards. Historically, WCL § 33 provided broad exemptions for workers' compensation benefits. However, WCL §§ 206(2) and 25(4)(a) allow for reimbursement of disability insurers and employers for advance payments, respectively, and WCL § 24 establishes liens for attorneys' fees, traditionally enjoying highest priority. The 1985 Act amended WCL § 33 to make benefits subject to support enforcement and also stipulated that income executions and deduction orders take priority over other assignments, levies, or processes. The Board concluded that claims for attorneys' fees and reimbursements by disability insurance carriers and employers are to be deducted first from the workers' compensation award. The support enforcement remedies under CPLR §§ 5241 and 5242 then apply to the balance of the workers' compensation benefits paid to the employee. This approach ensures prompt payment to injured workers and prevents double payment issues.

Workers' CompensationSupport Enforcement ActIncome ExecutionIncome DeductionLien PriorityStatutory InterpretationDisability Benefits ReimbursementEmployer ReimbursementAttorneys' Fees PriorityCPLR 5241
References
9
Case No. W2001-00302-COA-R3-CV
Regular Panel Decision
Jan 07, 2002

Terri Jackson v. Danny Jackson

This case involves an appeal concerning the calculation of an obligor parent's net income for child support purposes. Appellant Danny L. Jackson sought a reduction in his child support obligations, arguing that temporary living expenses incurred due to a job relocation and Alabama state income taxes should be deducted from his gross income. The trial court denied his motion, finding no significant variance existed under the child support guidelines. The Court of Appeals affirmed this decision, holding that the guidelines' provision for deducting expenses applies only to self-employment income, not to employees like the Appellant. Thus, the lower court did not err in refusing the deductions.

Child SupportNet Income CalculationGross IncomeTemporary Living ExpensesIncome Tax DeductionSignificant VarianceAppellate ReviewMarital Dissolution AgreementDivorce ProceedingsObligor Parent
References
3
Case No. MISSING
Regular Panel Decision
Dec 03, 2010

Claim of Gardner v. Triple R Transport, Inc.

The claimant, a truck driver, was injured in 1999 while working for the employer. The employer's workers' compensation carrier contested the existence of an employer-employee relationship and, subsequently, the calculation of the claimant's average weekly wage. The Workers' Compensation Board determined there was an employer-employee relationship and set the average weekly wage based on the claimant's gross income. The employer and carrier appealed, arguing the wage should be based on net income after employment-related tax deductions. The court reversed the Board's decision, finding that the Board failed to review the claimant's tax deductions or explain its deviation from prior precedent regarding necessary expenses. The case was remitted to the Board for further proceedings consistent with the court's decision.

Workers' CompensationAverage Weekly WageGross IncomeNet IncomeTax DeductionsEmployer-Employee RelationshipRemittalFactual DeterminationPrecedentTruck Driver
References
5
Case No. MISSING
Regular Panel Decision

Cohen v. Chu

This CPLR article 78 proceeding involved a petitioner, an insurance agent, challenging a determination by the State Tax Commission that he was liable for unincorporated business taxes for 1979 and 1980. The central issue was whether the petitioner functioned as an employee or an independent contractor for Provident Mutual Life Insurance Company. The court considered various factors, including the contract, company-provided resources, benefits, and the petitioner's ability to broker insurance with other companies. The decision emphasized the petitioner's ability to earn a significant portion of his income from other companies as substantial evidence supporting the determination that he was an independent contractor. Consequently, the court confirmed the determination of the State Tax Commission and dismissed the petition.

Independent ContractorTax AssessmentUnincorporated Business TaxInsurance AgentEmployer-Employee RelationshipState Tax CommissionJudicial ReviewSubstantial EvidenceProvident Mutual Life Insurance CompanyTax Law
References
6
Case No. MISSING
Regular Panel Decision

Craftmatic Comfort Manufacturing Corp. v. New York State Tax Commission

Petitioner, a Pennsylvania corporation selling adjustable beds, challenged a sales and use tax assessment for the period of March 1978 to February 1981. The corporation argued that sales of its beds, when prescribed by a physician, should be exempt as medical equipment under Tax Law § 1115 (a) (3). The respondent's determination disallowed this exemption, claiming the beds were not primarily used for medical purposes. The court, however, found the respondent's decision lacked substantial evidence, citing approvals from the Workers’ Compensation Board, Medicare, and the FDA, all of which classified the beds as medical devices or hospital beds. Consequently, the court annulled the portion of the determination denying the exemption for prescription sales and remitted the case for further proceedings.

Sales TaxUse TaxMedical Equipment ExemptionHospital BedsPhysician's PrescriptionSubstantial EvidenceTax LawCPLR Article 78Administrative ReviewTax Assessment
References
5
Case No. MISSING
Regular Panel Decision

General Dynamics Corp. v. Sharp

General Dynamics Corporation appealed a summary judgment concerning a tax-protest suit against the Texas Comptroller. The core issues were the constitutionality of the earned surplus portion of the amended Texas franchise tax, specifically its retroactivity, and the validity of Texas’ single-factor method for apportioning the franchise tax base. General Dynamics argued the tax amendment was a new corporate income tax that retroactively impaired vested rights and that the single-factor apportionment led to an unconstitutionally high tax burden. The court affirmed the trial court's judgment, holding that the franchise tax amendment operated prospectively and did not impair vested rights, and that the disparity caused by the single-factor apportionment method was insufficient to render it unconstitutional under the Commerce and Due Process Clauses.

Texas franchise taxtax protestretroactive lawearned surplusapportionment formulasingle-factor apportionmentmulti-state corporationCommerce ClauseDue Process ClauseDue Course of Law
References
40
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
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