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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

In Re an Application to Quash a Subpoena Duces Tecum in Grand Jury Proceedings

The New York Court of Appeals held that a hospital under Grand Jury investigation for alleged crimes against patients (e.g., "no coding") cannot assert physician-patient or social worker-client privileges, or the patient’s right to privacy, to quash subpoenas for medical records. The court reasoned that these privileges are intended to protect patients, not to shield potential criminals. Additionally, the conditional privilege for material prepared for litigation (CPLR 3101 [d]) does not apply to Grand Jury subpoenas. The decision affirmed the denial of motions to quash subpoenas related to patients Maria M. and Daisy S., emphasizing the broad investigative powers of the Grand Jury.

Grand JurySubpoena Duces TecumPhysician-Patient PrivilegeSocial Worker-Client PrivilegePatient PrivacyMaterial Prepared for LitigationHospital InvestigationMedicaid Fraud ControlCriminal ActivityNo Coding
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. MISSING
Regular Panel Decision

In re Handicapped Child

The Orchard Park Central School District (District) sought a court-ordered subpoena for psychiatric and psychological records of an infant student from the Western New York Children’s Psychiatric Center. The District intended to use these records in an appeal initiated by the student's parents concerning the child's handicapping condition. The parents cross-moved to quash the subpoena, asserting the records were privileged and their consent for release had been withdrawn. Justice Thomas P. Flaherty ruled that no legislative exception existed to abrogate the physician-patient and psychologist-client privileges in this context, especially over parental objection. Consequently, the court denied the District's motion for the subpoena and granted the parents' cross-motion to quash, underscoring the protection of confidential communications in a child's best interests.

Education LawStudent RecordsPsychiatric RecordsPsychological RecordsPrivilegeSubpoena Duces TecumMotion to QuashParental RightsCommittee on HandicappedFair Hearing
References
17
Case No. MISSING
Regular Panel Decision
Oct 02, 2012

Liberatore v. Liberatore

The court issued an amended decision and order concerning a child custody dispute within a matrimonial action. The father improperly obtained the notes and records of the child's psychiatrist and clinical psychologist using a HIPAA release, bypassing judicial process. The court ruled that such records, protected by patient/psychotherapist privilege (CPLR 4504, 4507), cannot be disclosed without court order, emphasizing the court's role as parens patriae and the child's best interests. It found that a parent has a conflict of interest in waiving privilege on behalf of a minor child, and that HIPAA does not grant unfettered parental access if state law prohibits it or if a professional deems it not in the child's best interest. Consequently, the court denied access to the records for both parties and their counsel, ordering their return to the providers or destruction by the attorney for the child.

Child CustodyMatrimonial LawPatient-Psychotherapist PrivilegeHIPAAJudicial ProcessParens PatriaeConfidentialityMinor's RightsBest Interests of the ChildTherapy Records
References
13
Case No. ADJ6916816
Regular
Feb 05, 2013

SARAH HOAGLAND vs. COUNTY OF YUBA

This case concerns a workers' compensation applicant, Sarah Hoagland, who was ordered to produce business records and tax returns. The Appeals Board granted her Petition for Removal, ruling that her tax returns are privileged and cannot be compelled. However, Hoagland must produce her business records, though she may seek protective orders for third-party privacy concerns or request in-camera review. Charity records were deemed outside the subpoena's scope and require a more specific demand.

Petition for RemovalSubpoena Duces TecumTax Records PrivilegeRevenue and Taxation Code Section 19282Webb v. Standard Oil Co.Schnabel v. Superior CourtPublic Policy ExceptionConfidential Financial InformationThird-Party Privacy RightsProtective Order
References
2
Case No. MISSING
Regular Panel Decision

Zimmer v. Cathedral School of St. Mary & St. Paul

This case involves an appeal concerning discovery in a personal injury action between plaintiff Michael Zimmer and defendant David Zoni, stemming from an altercation. Zoni sought disclosure of Zimmer's psychiatric, social worker, and tax records, arguing relevance to the extent of injuries and the identity of the aggressor. The Supreme Court, Nassau County, initially compelled disclosure. However, the Appellate Division reversed this decision, ruling that Zimmer's alleged violent propensity was not in issue, thereby protecting his psychiatric and social worker records under privilege. The court also found Zoni failed to demonstrate a strong showing of necessity for Zimmer's tax records, thus denying their disclosure.

personal injurydiscovery disputeprotective ordermedical records privilegepsychiatric recordssocial worker recordstax recordsdisclosurewaiver of privilegeappellate reversal
References
9
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
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