Golden v. Tully
| Decision Date | 29 March 1983 |
| Citation | 462 N.Y.S.2d 626,58 N.Y.2d 1047 |
| Parties | , 449 N.E.2d 406 In the Matter of Michael J. GOLDEN et al., Respondents, v. James H. TULLY, Jr., et al., Constituting the New York State Tax Commission, Appellants. |
| Court | New York Court of Appeals Court of Appeals |
The judgment of the Appellate Division, 88 A.D.2d 1058, 452 N.Y.S.2d 748, should be affirmed, with costs.
In response to the taxpayers' demand for a bill of particulars, it was admitted that petitioners' nonresidence in "New York State was determinative of the disallowance of said moving expenses." No other rationale was then proffered to justify the discrepancy in treating residents and nonresidents. Consequently, it must be concluded that, in the present matter, respondent's determination unconstitutionally discriminated against the nonresident taxpayers (see U.S. Const., art. IV, § 2, cl. 1).
Judgment affirmed, with costs, in a memorandum.
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6 cases
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Lunding v. New York Tax Appeals Tribunal
...on those justifications for §631(b)(6), the court distinguished this case from its post-Goodwin decision, Golden v. Tully, 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 449 N.E.2d 406 (1983), in which New York's policy of granting a moving expense deduction to residents while denying it to nonresidents......
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Lunding v. Tax Appeals Tribunal of State of N.Y.
... ... at 702, 146 N.Y.S.2d 172.) ... After Goodwin, the Appellate Division in Matter of Golden v. Tully, 88 A.D.2d 1058, 452 N.Y.S.2d 748 considered a privileges and immunities challenge to New York's policy of granting a moving expenses ... ...
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Friedsam v. State Tax Com'n
...1). Respondent urges that this court's decision in Matter of Golden v. Tully, 88 A.D.2d 1058, 452 N.Y.S.2d 748, affd. 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 449 N.E.2d 406) should be distinguished because the Court of Appeals' affirmance was based upon an "erroneous" admission by the Tax Commiss......
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Lunding v. Tax Appeals Tribunal of State of N.Y.
...fact that they are citizens of other States" (Matter of Golden v. Tully, 88 A.D.2d 1058, 1058, 452 N.Y.S.2d 748, affd. 58 N.Y.2d 1047, 462 N.Y.S.2d 626, 449 N.E.2d 406; see, Matter of Friedsam v. State Tax Commn., 98 A.D.2d 26, 28, 470 N.Y.S.2d 848, supra ). Rejecting the proffered reason t......
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