1. Home
  2. Browse Decisions
  3. A.D.
  4. 286 A.D.
  5. 286 A.D. 694 (1955)
 

MATTER OF GOODWIN v. STATE TAX COMM.

286 A.D. 694 (1955)

In the Matter of Charles Goodwin, Jr., Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 23, 1955.

Attorney(s) appearing for the Case

Charles Goodwin, Jr., petitioner in person.

Jacob K. Javits, Attorney-General (Lawrence H. Wagner and James O. Moore, Jr., of counsel), for respondent.

FOSTER, P. J., BERGAN, COON and ZELLER, JJ., concur.

HALPERN, J.

This case presents the question of the constitutionality of the provisions of section 360 of the New York State Tax Law which allow residents to make certain deductions in computing their net income which nonresidents are not allowed to make. It is asserted that the provisions discriminate against nonresidents in violation of section 2 of article IV of the Federal Constitution which provides that ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases