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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
Aug 20, 1999

STS Management Development, Inc. v. New York State Department of Taxation & Finance

The plaintiffs, two limousine companies and their owner, appealed an order from the Supreme Court, Suffolk County, which dismissed their causes of action against the New York State Department of Taxation and Finance and several employees. The plaintiffs had alleged retaliatory tax assessments and sought damages under 42 USC §§ 1983, 1985, and 18 USC § 1962 (RICO). The Supreme Court's dismissal of the claims was affirmed on appeal, holding that the Department of Taxation was not a 'person' under federal statutes and not an 'enterprise' under RICO, and that the individual defendants had minimal involvement or lacked requisite fraudulent intent for RICO claims.

civil rightsRICOracketeeringtaxationretaliationdismissalappellate courtsovereign immunitystatutory interpretationenterprise liability
References
6
Case No. MISSING
Regular Panel Decision

Singh v. New York State Department of Taxation & Finance

Deeksha K. Singh sued her former employer, New York State Department of Taxation & Finance (NYSDOTF), and her current employer, Erie Community College (ECC), along with William D. Reuter and Erie County. She alleged discrimination based on sex and national origin under Title VII against NYSDOTF, and disability discrimination under ADA and FMLA claims against ECC and Reuter. The court granted summary judgment to NYSDOTF, finding no adverse employment action or hostile work environment. It also granted summary judgment to ECC and Reuter, dismissing the ADA claim for failure to exhaust administrative remedies and the FMLA claims as Singh received her entitled leave and failed to prove retaliatory intent. The case was dismissed in its entirety.

Employment DiscriminationTitle VIIADAFMLASummary JudgmentHostile Work EnvironmentConstructive DischargeRetaliationExhaustion of Administrative RemediesPrima Facie Case
References
98
Case No. MISSING
Regular Panel Decision

Caprio v. New York State Department of Taxation & Finance

Plaintiffs Philip and Phyllis Caprio challenged certain provisions of the New York Tax Law, specifically the retroactive application of a 2010 amendment to section 632 (a) (2), arguing it violated their due process rights by retroactively imposing taxes on installment transactions related to the sale of their S corporation stock in 2007 and 2008. Defendants, including the New York State Department of Taxation and Finance, moved for summary judgment to dismiss the complaint, asserting the amendment was a curative and clarifying measure reflecting long-standing tax policy, not a new tax. Plaintiffs cross-moved for summary judgment. The court determined that the amendment did not create a "wholly new tax" but was a rational legislative effort to clarify existing law and correct erroneous administrative determinations. The court found plaintiffs could not have reasonably relied on prior administrative rulings from 2009 since their transaction occurred in 2007. Consequently, the court granted defendants' motion for summary judgment, dismissing the complaint, and denied plaintiffs' cross-motion for summary judgment and attorneys' fees.

Retroactive TaxationDue Process ChallengeNew York Tax LawS Corporation IncomeInstallment Method TaxationNonresident ShareholdersSummary Judgment MotionConstitutional LawTax Appeals TribunalLegislative Clarification
References
37
Case No. WCB Case No. G069 6605
Regular Panel Decision
Aug 24, 2017

The Matter of the Claim of Kanye Khalid Green v. Dutchess County BOCES

This case involves Angel Vazquez, the applicant, and New York City Transit Authority, the employer, with the Commissioner of Taxation and Finance as the Special Funds Conservation Committee. The issue at hand is the employer's request for reimbursement from the Special Funds Conservation Committee under Workers' Compensation Law §15(8)(d). The Board Panel found that the employer failed to demonstrate a good faith effort to resolve the claim prior to the hearing, specifically regarding a claim for an accidental injury. The decision of the Workers' Compensation Law Judge, which denied the employer's request for reimbursement, was affirmed. The Board also noted that the employer's application for review did not comply with the requirements of 12 NYCRR 300.13(b)(1).

Workers' Compensation Law §15(8)(d)Special Funds Conservation CommitteeReimbursement claimGood faith effortAccidental injuryBoard Panel decisionAffirmation of WCJ decision12 NYCRR 300.13(b)(1)Pre-hearing resolutionEmployer liability
References
6
Case No. MISSING
Regular Panel Decision

In re Voll

The debtors, Patrick L. Voll and Linda P. Voll, filed for Chapter 13 bankruptcy. The New York State Department of Taxation and Finance ("Tax Department") willfully violated the automatic stay by continuing to garnish Mrs. Voll's wages post-petition, despite receiving notice of the bankruptcy filing. The garnishment ceased, and the improperly deducted funds were returned after the Debtors filed a motion for sanctions. The court found that the Tax Department willfully violated the automatic stay. However, the court denied the Debtors' claim for emotional distress damages, finding they failed to provide clear and convincing evidence of significant emotional harm distinct from the general stressors of bankruptcy and other life events. The court awarded the Debtors $13,625.00 in attorneys' fees as actual damages for the willful violation of the stay.

Bankruptcy LawAutomatic Stay ViolationWage GarnishmentSanctions MotionAttorneys' Fees AwardChapter 13 BankruptcyTaxation and FinanceActual DamagesEmotional Distress ClaimsWillful Violation
References
28
Case No. MISSING
Regular Panel Decision

Ltd. v. Williamson County Appraisal District

The Texas Supreme Court addressed whether the Legislature constitutionally defined ecological laboratories as property promoting "farm and ranch purposes" for productive capacity taxation. Nootsie, Limited, owned land used as an ecological laboratory, which the Williamson County Appraisal District denied productive capacity taxation after initially granting it. This led to a lawsuit where the trial court found the provision constitutional, but the court of appeals reversed. The Supreme Court reversed the court of appeals' judgment, holding that Texas Tax Code § 23.51(1), including ecological laboratories, is constitutional. The Court reasoned that statutes are presumed constitutional and that "farm and ranch purposes" allows for broader interpretations that further the preservation of open-space land, affirming the Legislature's mandate.

TaxationProperty TaxConstitutional LawOpen-Space LandEcological LaboratoriesFarm and Ranch PurposesProductive Capacity TaxationStatutory InterpretationAppraisal DistrictsStanding (Legal)
References
24
Case No. MISSING
Regular Panel Decision

Sharp v. Caterpillar, Inc.

Caterpillar, Inc. sued the Comptroller for a refund of franchise taxes paid under protest, arguing that it should be allowed to deduct estimated future liabilities for post-retirement employee benefits from its franchise tax base. The district court granted summary judgment for Caterpillar. On appeal, the court examined whether the Texas Tax Code permits such deductions, whether ERISA preempts the relevant Tax Code provisions, and if the Tax Code violates the Texas constitutional guarantee of equal and uniform taxation. The appellate court found that the Tax Code does not permit the deduction of estimated future liabilities and that ERISA does not preempt the general state tax law. It also rejected Caterpillar's constitutional challenges regarding equal and uniform taxation. Therefore, the court reversed the district court's judgment and remanded the case for further proceedings.

Franchise TaxTax RefundEmployee BenefitsPost-Retirement BenefitsERISA PreemptionState Tax LawTexas Tax CodeSummary JudgmentConstitutional LawEqual and Uniform Taxation
References
39
Case No. 03-CV-690
Regular Panel Decision

Seneca-Cayuga Tribe v. Town of Aurelius

The Seneca Cayuga Tribe of Oklahoma initiated this action in June 2003, seeking a declaration of sovereign jurisdiction and immunity from state and local zoning and taxation laws over 229 acres of land it owns in fee simple within the municipal boundaries of the Towns of Aurelius and Montezuma, and the County of Cayuga. A stay was in effect since November 2004. State Defendants (George Pataki, Eliot Spitzer) and Municipal Defendants filed a joint motion for judgment on the pleadings. The Tribe also attempted to assert a right to conduct Class II gaming under the Indian Gaming Regulatory Act (IGRA) on the property. The court denied the Tribe's IGRA claim due to its late assertion. Applying the precedent set in City of Sherrill v. Oneida Indian Nation of New York and Cayuga Indian Nation of New York v. Pataki, the court granted the defendants' motion for judgment on the pleadings, holding that the equitable doctrine of impossibility bars the Tribe from asserting immunity from state and local zoning and taxation laws and regulations. The stay was lifted, and other pending motions were deemed moot.

Indian Land ClaimsTribal SovereigntyState TaxationLocal ZoningEquitable DoctrinesLachesImpossibility DoctrineIndian Gaming Regulatory Act (IGRA)Motion for Judgment on PleadingsFederal Rules of Civil Procedure 12(c)
References
13
Case No. 66530
Regular Panel Decision

Claim of the Commissioner of Taxation & Finance v. Fisher

The decedent, a potato picker, became ill at work and sought rest under a bus on the farm. The bus unexpectedly started, running him over and causing his death. The Workers’ Compensation Board reversed an Administrative Law Judge's decision, finding the death causally related under Workers’ Compensation Law section 21, as the decedent was resting due to illness. The employer appealed, contending the decedent had abandoned his employment. The court affirmed the Board's decision, ruling that the determination of whether an activity is within the course of employment is a factual question for the Board, and its finding was supported by substantial evidence.

Workers' CompensationEmployment InjuryCourse of EmploymentPresumption of CausationAppellate ReviewSubstantial EvidenceFatal AccidentFarm WorkerEmployer LiabilityScope of Employment
References
2
Case No. MISSING
Regular Panel Decision

Suleman v. State of New York Department of Taxation & Finance

Petitioner, a probationary excise tax investigator, was terminated by Respondent after investigations revealed numerous discrepancies and false statements in his personnel records, including multiple names, Social Security numbers, birth dates, addresses, and employment history, as well as tax evasion. Petitioner challenged the termination, alleging discrimination based on Palestinian ancestry and bad faith. The Supreme Court dismissed his application. On appeal, the court affirmed the dismissal, ruling that while petitioner established a prima facie case of discrimination, Respondent provided legitimate, nondiscriminatory reasons for the termination. Petitioner failed to demonstrate that these reasons were a pretext for discrimination, as he did not deny the extensive false statements made to various government agencies.

Probationary EmployeeEmployment TerminationCPLR Article 78Discrimination ClaimPalestinian AncestryFalse StatementsMisrepresentationPersonnel RecordsTax EvasionPrima Facie Case
References
9
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