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Case Law Database

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
Apr 08, 1993

In Re Super Van, Inc.

The debtor, Super Van, Inc., operating a shuttle service in San Antonio, Texas, filed for Chapter 11 bankruptcy in September 1992. As part of the bankruptcy proceedings, the debtor moved under Section 505 of the Bankruptcy Code to determine its tax liability to both the Internal Revenue Service and the Texas Employment Commission (TEC). The TEC subsequently filed a motion asking the court to abstain from hearing the debtor's tax determination motion. The court denied the TEC's motion for abstention, rejecting arguments based on the Thompson, Burford, and Younger abstention doctrines. The court emphasized that Section 505 explicitly grants bankruptcy courts jurisdiction over tax disputes, even if previously adjudicated, to centralize estate administration and avoid inconsistent rulings, thus overriding general abstention principles in this context.

BankruptcyAbstention DoctrineTax LiabilityIndependent ContractorEmployee ClassificationTexas Employment CommissionInternal Revenue ServiceFederal JurisdictionState JurisdictionSection 505 Bankruptcy Code
References
24
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

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

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. 14-35043 (Samuel Evans Wyly), 14-35074 (Carolyn Dee Wyly)
Regular Panel Decision

In re Wyly

The U.S. Bankruptcy Court for the Northern District of Texas issued a memorandum opinion in the jointly administered bankruptcy cases of Samuel Evans Wyly and Carolyn Dee Wyly. The Court found Samuel Evans Wyly liable for tax fraud and related penalties from 1992-2013, as he intentionally used a complex offshore system involving foreign trusts and corporations to evade tax obligations. Conversely, the Court found Carolyn Dee Wyly innocent of tax fraud, granted her innocent spouse relief, and determined she was not liable for international penalties due to her lack of involvement and understanding of the complex financial scheme orchestrated by her late husband, Charles Wyly, and Sam. The opinion also clarified the application of various tax statutes, penalties, and equitable doctrines.

Tax FraudCivil Tax PenaltiesGrantor Trust RulesForeign TrustsOffshore AccountsSecurities FraudAsset ProtectionAnnuity TransactionsGift TaxInnocent Spouse Defense
References
185
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

In Re McLean Industries, Inc.

This case concerns U.S. Lines, Inc. (now Janus Industries), along with Mclean Industries, Inc. and First Colony Farms, Inc. (collectively, the "Debtors"), and the Unsecured Creditors’ Committee (collectively, the "Movants"). They filed for Chapter 11 bankruptcy in 1986 and had a plan of reorganization confirmed in 1989, which relied on the preservation of net operating losses (NOLs). After the IRS announced proposed regulations in 1990 that could challenge the use of NOLs if a plan's principal purpose was tax evasion, the Movants sought a court order declaring that tax evasion was not the principal purpose of their plan. The Internal Revenue Service (IRS) opposed, arguing a lack of subject matter jurisdiction and the applicability of the Declaratory Judgment Act. The court denied the Movants' motion, holding that under 11 U.S.C. § 1129(d), only a governmental unit can initiate a tax avoidance motion, and the issue of tax liability based on proposed regulations was not a concrete controversy.

BankruptcyChapter 11Tax AvoidanceNet Operating Losses (NOLs)IRS RegulationsPlan ConfirmationPost-Confirmation MotionDeclaratory Judgment ActSubject Matter JurisdictionGovernmental Unit
References
4
Case No. CV-24-1494
Regular Panel Decision
Jan 15, 2026

Matter of Beeline.Com, Inc. v. State of N.Y. Tax Appeals Trib.

Petitioner, Beeline.Com, Inc., a Florida company, initiated a CPLR article 78 proceeding to challenge a determination by the New York Tax Appeals Tribunal. The Tribunal upheld a sales tax assessment imposed by the Department of Taxation and Finance on Beeline.Com's vendor management system (VMS), deeming it a sale of licenses to use prewritten computer software under Tax Law article 28. Beeline.Com argued it primarily provided nontaxable services and its software was customized, not prewritten. The Appellate Division, Third Department, confirmed the Tribunal's determination, finding that the VMS license constituted a sale of tangible personal property, was prewritten software despite minor reconfigurations, and was the core element of Beeline.Com's transactions, not incidental to services.

Sales TaxComputer Software LicensePrewritten SoftwareTax Appeals TribunalCPLR Article 78Vendor Management System (VMS)Tangible Personal PropertyTrue Object TestPrimary Function TestTax Law Article 28
References
15
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