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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

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. ADJ9614872
Regular
Nov 30, 2015

BRUNO SALAMA vs. UBER TECHNOLOGIES, TRAVELERS PROPERTY CASUALTY COMPANY OF AMERICA

The Workers' Compensation Appeals Board (WCAB) denied Uber's Petition for Removal challenging the denial of their motion to compel the applicant driver's tax returns. The applicant sustained an industrial injury and claimed benefits, with Uber contesting his worker classification. The WCAB found that the tax privilege protects income tax returns and is not automatically waived by filing a workers' compensation claim. Furthermore, Uber failed to demonstrate significant prejudice or irreparable harm as alternative discovery methods exist to obtain relevant information regarding the applicant's income and expenses.

Petition for RemovalMotion to CompelTax ReturnsTax PrivilegeIndependent ContractorEmployee ClassificationBorello FactorsIrreparable HarmSignificant PrejudiceWCAB
References
12
Case No. MISSING
Regular Panel Decision

Uto v. Job Site Services Inc.

Plaintiffs Paulino Uto, Jose Edwin Lopez, and Jose Aas, former employees of Job Site Services Inc. (JSS), filed a collective action against JSS and its owner, John O'Shea. They allege violations of the Fair Labor Standards Act (FLSA) and New York Labor Law, claiming unpaid overtime, partial payment for hours worked, and unpaid minimum wage. The plaintiffs sought a protective order against defendants' discovery requests for social security numbers and income tax returns, arguing irrelevance and potential prejudice regarding their immigration status. Defendants contended the information was necessary for an "unclean hands" defense, implying the plaintiffs were involved in a tax evasion scheme. The court granted the plaintiffs' motion, ruling that immigration status and social security numbers are generally undiscoverable in FLSA cases due to irrelevance and the risk of intimidation or deportation. Furthermore, the court determined that tax returns were not relevant and lacked a compelling need for disclosure, and the "unclean hands" defense was inapplicable as the plaintiffs' claims were legal, not equitable.

Protective OrderDiscovery DisputeImmigration StatusFair Labor Standards ActFLSANew York Labor LawUnclean Hands DefenseSocial Security NumbersIncome Tax ReturnsWage and Hour
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. 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
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
Case No. MISSING
Regular Panel Decision
May 15, 2018

Matter of Center for Discovery, Inc. v. NYC Dept. of Educ.

The Center for Discovery, Inc. appealed a lower court's dismissal of its CPLR article 78 petition against the NYC Department of Education. Petitioner sought reimbursement for additional, mandated services provided to a student with autism, which NYCDE refused to cover. The Supreme Court had dismissed the case, citing a failure to exhaust administrative remedies. The Appellate Division reversed this decision, ruling that NYCDE's definitive refusal to pay constituted an exhaustion of administrative remedies. The matter is remanded to the Supreme Court to determine if NYCDE must reimburse The Center for Discovery for the services it explicitly required.

Education LawSpecial EducationIndividualized Education PlanAdministrative LawReimbursement DisputeCPLR Article 78Appellate ReviewAutism Spectrum DisorderChildren with DisabilitiesGovernment Liability
References
9
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