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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

Onondaga Commercial Dry Wall Corp. v. 150 Clinton Street, Inc.

This case concerns the conflict between two classes of claimants, lienors under Article 2 of the Lien Law and trust beneficiaries under Article 3-A (the United States and the State of New York with tax claims), over a $23,000 balance due from an owner on a contract for the construction of apartment buildings. The fund was deposited into court under Lien Law § 55 in prior lien foreclosure actions. The Special Term initially favored the lienors, denying the U.S.'s application to enjoin foreclosure, but the Appellate Division reversed, granting the injunction and seemingly prioritizing tax claims. The Court of Appeals, interpreting the Lien Law, determined that Article 3-A provisions were intended to supplement, not supersede, older mechanic's lien provisions, especially regarding funds paid into court under section 55. The court held that such funds take the place of the property, making lien claims against them akin to claims against the property itself, which are not subject to tax claims under the statute. Therefore, the court reversed the Appellate Division's order and reinstated the Special Term's order, granting priority to the lienors.

Lien LawTrust FundMechanic's LiensTax ClaimsStatutory InterpretationFund PriorityForeclosure ActionsConstruction ContractArticle 2 Lien LawArticle 3-A Lien Law
References
2
Case No. MISSING
Regular Panel Decision

Alibrandi Building Systems, Inc. v. Wm. C. Pahl Construction Co.

This case concerns an appeal stemming from a Lien Law article 3-A lien foreclosure action. Defendants, comprised of various Iron Workers' Funds and Union entities, brought cross-claims against codefendants Wm. C. Pahl Construction Co., Fidelity and Deposit Company of Maryland, and A & J Steel Erectors, seeking unpaid fringe benefits and union dues. Pahl and Fidelity appealed an order denying their motion for summary judgment to dismiss these cross-claims. The appellate court modified the order, striking demands for liquidated damages across all cross-claims and specific interest demands in one, but otherwise affirmed, ruling that ERISA did not preempt these remedial claims. The decision clarified that while principal sums and interest were recoverable under various lien and finance laws, liquidated damages were not.

Lien LawERISAState Finance LawPublic ImprovementMechanics LiensUnpaid BenefitsUnion DuesLiquidated DamagesContract ActionPayment Bond
References
5
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. NO. 02-11-00285-CV
Regular Panel Decision
May 24, 2012

Gregory Earl Reed D/B/A Hit City Records & Tapes v. County of Tarrant, Tarrant County Hospital District, Tarrant County Community College District, City of Forest Hill, and Fort Worth Independent School District

Appellant Gregory Earl Reed d/b/a Hit City Records & Tapes appealed the trial court’s denial of his equitable bill of review. The bill challenged a default judgment for delinquent property taxes, tax lien foreclosure, and a tax-foreclosure sale obtained by Appellees. Reed contended that he and Ronald Reed, the registered agent, were not properly served, and even if served, it was ineffective as Ronald was no longer a partner. The Court of Appeals affirmed the trial court's decision, concluding that service upon Ronald was effective because the filed deed showed him as a partner, and there was no indication to Appellees that their notice had failed, thus no due process violation.

Equitable Bill of ReviewDefault JudgmentDelinquent Property TaxesTax Lien ForeclosureTax Foreclosure SaleService of ProcessDue ProcessPartnership LawAd Valorem TaxesSufficiency of Evidence
References
22
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. 09-06-106 CV
Regular Panel Decision
Mar 22, 2007

John K. Harrison Holdings, LLC v. Richard M. Strauss, Trustee A/K/A R.M. Strauss, Trustee and James Winkler, Trustee

This case concerns competing ownership claims over a Montgomery County real estate lot following a tax sale. Appellant John K. Harrison Holdings, LLC challenged the 1996 tax sale, arguing its invalidity due to alleged procedural defects and unconstitutionality of relevant Texas Tax Code provisions. The Court of Appeals affirmed the trial court's judgment, finding that Harrison failed to comply with Tax Code limitations for challenging tax sales, specifically regarding timely filing and the deposit requirement. The court also clarified that failure to join all parties in a tax lien foreclosure does not void the judgment against those named. Consequently, Harrison's claims were barred, and the original tax sale was upheld.

Real Estate LawTax SalesProperty Ownership DisputesConstitutional LawStatutes of LimitationsTexas Tax CodeDue ProcessNotice RequirementsTax Lien ForeclosureAppellate Review
References
11
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

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
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