Goodwin v. State Tax Comn.
Citation | 1 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 Date | 15 March 1956 |
Court | New 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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