Goodwin v. State Tax Comn.

Citation1 N.Y.2d 680,150 N.Y.S.2d 203
Parties, 133 N.E.2d 711 Charles GOODWIN, Jr., Appellant, v. STATE TAX COMMISSION, Respondent.
Decision Date15 March 1956
CourtNew York Court of Appeals

Appeal from Supreme Court, Appellate Division, Third Department, 286 App.Div. 694, 146 N.Y.S.2d 172.

Taxpayer brought proceedings under the Civil Practice Act, § 1283 et seq., to review a determination of the State Tax Commission affirming an assessment of additional income taxes against taxpayer.

The proceeding was transferred from the Supreme Court, Special Term, Albany County, under Section 1296 of the Civil Practice Act to the Appellate Division.

The Appellate Division, Halpern, J., confirmed the determination of the State Tax Commission and held that it was proper to allow to taxpayer, who was a nonresident, only those deductions connected with income earned within the state, since only such income was subject to New York income tax, even though all of taxpayer's income was New York income.

The taxpayer appealed to the Court of Appeals, contending that order of Appellate Division should be reversed on ground that income tax imposed on taxpayer was illegal and discriminatory, in violation of Section 2 of Article IV of the federal Constitution, guaranteeing to citizens of each state the privileges and immunities of citizens in the several states, and Section 1 of the Fourteenth Amendment of the federal Constitution, protecting the taxpayer against the taking by New York of his property without due process of law.

Charles Goodwin, Jr., New York City, appellant taxpayer pro se.

Jacob K. Javits, Atty. Gen. (James O. Moore, Jr., Solicitor Gen., Albany, of counsel), for respondent.

Order affirmed.

All concur.

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9 cases
  • Lunding v. New York Tax Appeals Tribunal
    • United States
    • United States Supreme Court
    • January 21, 1998
    ...... New York Tax Law §631(b)(6) effectively denies only nonresident taxpayers a state income tax deduction for alimony paid. Petitioners-a Connecticut couple required to pay higher ... The case on which that decision was based, Goodwin v. State Tax Commission, 286 App.Div. 694, 146 N.Y.S.2d 172, aff'd, 1 N.Y.2d 680, 150 N.Y.S.2d ......
  • Indiana Dept. of State Revenue v. Food Marketing Corp.
    • United States
    • Court of Appeals of Indiana
    • April 28, 1980
    ...172 Mont. 116, 560 P.2d 1342; Goodwin v. State Tax Commission (1955), 146 N.Y.S.2d 172, 286 App.Div. 694, affirmed, 150 N.Y.S.2d 203, 1 N.Y.2d 680, 133 N.E.2d 711; Green v. Oklahoma Tax Commission (1940), 188 Okl. 168, 107 P.2d 180; Home Stake Royalty Corp. v. Weems (1935), 175 Okl. 340, 52......
  • Spencer v. South Carolina Tax Com'n, 22105
    • United States
    • United States State Supreme Court of South Carolina
    • April 3, 1984
    ...... The Spencers filed a joint return and claimed nonbusiness deductions for federal, state, and local taxes; interest; and charitable contributions. The Tax Commission disallowed the ...16, 86 S.Ct. 57, 15 L.Ed.2d 12 (1965); and Goodwin v. State Tax Comm'n, 286 App.Div. 694, 146 N.Y.S.2d 172 (1955), aff'd mem., 1 N.Y.2d 680, 150 ......
  • Lunding v. Tax Appeals Tribunal of State of N.Y.
    • United States
    • New York Court of Appeals
    • December 18, 1996
    ...sources was definitively addressed in Matter of Goodwin v. State Tax Commn., 286 A.D. 694, 146 N.Y.S.2d 172, affd. 1 N.Y.2d 680, 150 N.Y.S.2d 203, 133 N.E.2d 711, appeal dismissed 352 U.S. 805, 77 S.Ct. 47, 1 L.Ed.2d 38. There, the petitioner, a lawyer residing in New Jersey and practicing ......
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