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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

Menin v. Tully

The petitioner, an estate planner and life insurance agent, sought to review a State Tax Commission determination sustaining a deficiency assessment for unincorporated business taxes for various years between 1964 and 1974. The respondent concluded that the petitioner was an independent contractor rather than an employee. Petitioner worked under an agent’s career contract for New England Life Insurance Company and its general agent, but also sold insurance for other principals and operated with considerable independence, including maintaining his own office and incurring substantial business expenses. The court affirmed the determination, finding substantial evidence to support the conclusion that the petitioner was an independent contractor and therefore subject to the unincorporated business tax.

unincorporated business taxindependent contractorinsurance agentState Tax Commissiontax assessmentCPLR Article 78employer controlbusiness expensestax deficiencyappellate review
References
8
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

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

Unified Court System v. Court Attorneys Ass'n

The case addresses the arbitrability of a dispute between the Unified Court System (petitioner) and a respondent union. The petitioner had designated three newly hired Supervising Court Attorneys as "managerial/confidential," asserting that this classification falls under the Public Employment Relations Board (PERB) as per the Taylor Law and not within the scope of arbitration. Conversely, the respondent union argued that the matter should be arbitrated under the Collective Bargaining Agreement's (CBA) recognition clause and general arbitration provisions. The court applied a two-step analysis to assess arbitrability, concluding that there were no statutory or public policy prohibitions preventing arbitration of the "managerial or confidential" designation. It also found a reasonable relationship between the dispute's subject matter and the CBA's provisions regarding new positions. Consequently, the court denied the petitioner's motion to stay arbitration and granted the respondent's cross-motion, directing the parties to proceed with arbitration.

Public Employment ArbitrationManagerial/Confidential Employee DesignationCollective Bargaining Agreement (CBA)Taylor LawCivil Service LawPublic Employment Relations Board (PERB)Arbitrability DisputeUnion RepresentationGrievance ProcedureNew York Court System
References
13
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. 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. MISSING
Regular Panel Decision

National Freelancers, Inc. v. State Tax Commission

Petitioners, National Freelancers, Inc. and Wordwise Personnel, Inc., service providers for temporary skilled workers, appealed the denial of their motion to quash subpoenas issued by the respondent. The subpoenas sought records of their temporary workers and client firms to investigate whether petitioners were properly collecting withholding taxes, following a complaint from a competing agency's attorney. The complaint alleged that petitioners treated their workers as independent contractors, gaining an unfair competitive advantage. The court affirmed the denial of the motion, finding that the respondent, a governmental agency, met the standard for investigative subpoenas by establishing its authority, the reasonable relation of the evidence sought to the inquiry, and an authentic factual basis for the investigation. This basis included the detailed complaint letter and a prior Department of Labor finding that Freelancers' personnel were employees for unemployment insurance purposes, supporting the legitimacy of the tax investigation.

SubpoenaIndependent ContractorsWithholding TaxEmployment StatusTemporary WorkersMotion to QuashInvestigative PowersUnfair Competitive AdvantageTax Law ComplianceState Agencies
References
4
Case No. MISSING
Regular Panel Decision

The Matter of the Honorable Alan M. Simon a Justice of the Spring Valley Village Court and the Ramapo Town Court, Rockland County

Alan M. Simon, a Justice of the Spring Valley Village Court and Ramapo Town Court, sought review of a State Commission on Judicial Conduct determination which sustained six charges of misconduct and recommended his removal. Simon conceded the misconduct but challenged the removal sanction, proposing censure instead. The Court rejected Simon's contention, accepting the Commission's recommendation for removal. The misconduct included improper use of sanctions, ethnic smearing, name-calling, a physical altercation, baseless threats of contempt against officials, and inappropriate interference in a political election. The Court found these actions to constitute a pattern of egregious misconduct, irredeemably damaging public confidence, and noted Simon's unrepentant and evasive testimony.

Judicial MisconductJudicial EthicsRemoval from OfficeSanction ReviewRules Governing Judicial ConductAbuse of PowerContempt ThreatsPolitical InterferenceTemperament IssuesJudicial Discipline
References
9
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