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Full-Text Articles in Taxation-State and Local

The Taxation Of Restricted-Use Property: A Theoretical Framework, Jerry A. Menikoff Jul 1978

The Taxation Of Restricted-Use Property: A Theoretical Framework, Jerry A. Menikoff

Buffalo Law Review

No abstract provided.


Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel Jan 1974

Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel

Buffalo Law Review

No abstract provided.


Inequality In Real Property Tax Review, Adolph Koeppel Apr 1970

Inequality In Real Property Tax Review, Adolph Koeppel

Buffalo Law Review

No abstract provided.


Taxation—Tax Exemption Allowed For Portion Of Hospital Premises Supplied To Hospital Personnel, Thomas M. Agate Oct 1963

Taxation—Tax Exemption Allowed For Portion Of Hospital Premises Supplied To Hospital Personnel, Thomas M. Agate

Buffalo Law Review

Saint Lukes Hosp. v. Boyland, 12 N.Y.2d 135, 187 N.E.2d 769, 237 N.Y.S.2d 308 (1962).


Taxation—Statute Assessing Trailers To Owners Of Real Property Upheld, Philip C. Burke Oct 1961

Taxation—Statute Assessing Trailers To Owners Of Real Property Upheld, Philip C. Burke

Buffalo Law Review

Andrews v. State, Andrews v. State, 9 N.Y.2d 606, 217 N.Y.S.2d 9 (1961); In re Clearview Expressway, City of New York, 9 N.Y.2d 439, 214 N.Y.S.2d 438(1961); Selig v. State, 10 N.Y.2d 34, 217 N.Y.S.2d 33 (1961).


Taxation—Tax Increase On Harness Tracks Upheld, Miles A. Lance Oct 1961

Taxation—Tax Increase On Harness Tracks Upheld, Miles A. Lance

Buffalo Law Review

People (ex rel. Watchtower Bible and Tract Society) v. Haring, 8 N.Y.2d 350, 207 N.Y.S.2d 673 (1960).


Amortization Of Nonconforming Uses, Sanford Rosenblum Jan 1961

Amortization Of Nonconforming Uses, Sanford Rosenblum

Buffalo Law Review

Town of Somers v. Camarco, 24 Misc. 2d 673, 205 N.Y.S.2d 724 (1960).


Taxation—When Construction Is Commenced Under New York City Administrative Code, Buffalo Law Review Oct 1960

Taxation—When Construction Is Commenced Under New York City Administrative Code, Buffalo Law Review

Buffalo Law Review

Sutton-53rd Corp. v. Tax Commissioner of City of New York., 7 N.Y-2d 416, 198 N.Y.S.2d 298 (1960).


Taxation—Voluntary Purchase Price Held Indicative For Determining Real Estate Tax Assessment, Buffalo Law Review Oct 1960

Taxation—Voluntary Purchase Price Held Indicative For Determining Real Estate Tax Assessment, Buffalo Law Review

Buffalo Law Review

860 5th Avenue Corp. v. Tax Commission of City of New York, 8 N.Y.2d 29, 200 N.Y.S.2d 817 (1960).


Taxation—Communist Party Not An Employer Under Unemployment Insurance Law, Buffalo Law Review Oct 1960

Taxation—Communist Party Not An Employer Under Unemployment Insurance Law, Buffalo Law Review

Buffalo Law Review

In re Albertson's Claim, 8 N.Y.2d 77, 202 N.YS.2d 5 (1960).


Taxation—Tax Exemption For Charitable Organizations Performing Functions Through Independent Contractors, Buffalo Law Review Oct 1958

Taxation—Tax Exemption For Charitable Organizations Performing Functions Through Independent Contractors, Buffalo Law Review

Buffalo Law Review

Pace College v. Boyland, 4 N.Y.2d 528, 176 N.Y.S.2d 356 (1958).


Taxation—Allocation Of Income Of Unincorporated Businesses Operating Both Within And Without The State, Buffalo Law Review Oct 1958

Taxation—Allocation Of Income Of Unincorporated Businesses Operating Both Within And Without The State, Buffalo Law Review

Buffalo Law Review

Young v. Bragalini, 3 N.Y.2d 602, 170 N.Y.S.2d 805 (1958).


Taxation—Taxation Of Real Property Leased By The United States To Individuals, Buffalo Law Review Oct 1958

Taxation—Taxation Of Real Property Leased By The United States To Individuals, Buffalo Law Review

Buffalo Law Review

Fort Hamilton Manor v. Boyland, 4 N.Y.2d 192, 173 N.Y.S.2d 560 (1958).


Valuation Of Public Utility Property For Tax Purposes: The New York Special Franchise Tax, Walter J. Barrett Apr 1958

Valuation Of Public Utility Property For Tax Purposes: The New York Special Franchise Tax, Walter J. Barrett

Buffalo Law Review

No abstract provided.


Current Views On The Taxation Of Stock Options, Edwin P. Yaeger Apr 1958

Current Views On The Taxation Of Stock Options, Edwin P. Yaeger

Buffalo Law Review

No abstract provided.


Taxation—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson Oct 1957

Taxation—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson

Buffalo Law Review

Mercury Machine Import. Corp. v. City of New York, 3 N.Y.2d 418, 165 N.Y.S.2d 517 (1957).


Taxation—City Sales Tax On Alcoholic Beverages, Richard Vogt Oct 1957

Taxation—City Sales Tax On Alcoholic Beverages, Richard Vogt

Buffalo Law Review

Hoffman v. City of Syracuse, 2 N.Y.2d 484, 161 N.Y.S.2d 111 (1957).


Taxation—City Sales Tax—Liability Of Vendor, John H. Stenger Oct 1957

Taxation—City Sales Tax—Liability Of Vendor, John H. Stenger

Buffalo Law Review

W. T. Grant Company v. Joseph, 2 N.Y.2d 196, 159 N.Y.S.2d 150 (1957).


Taxation—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner Oct 1957

Taxation—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner

Buffalo Law Review

Grumman Aircraft Corporation v. Board of Assessors, 2 N.Y.2d 500, 161 N.Y.S2d 393 (1957).


Taxation—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor Oct 1957

Taxation—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor

Buffalo Law Review

First Trust & Deposit Co. v. Goodrich, 3 N.Y.2d 410, 165 N.Y.S.2d 510 (1957).


Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil Oct 1957

Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil

Buffalo Law Review

New Yorker Magazine v. Gerosa, 3 N.Y.2d 362, 165 N.Y.S.2d 469 (1957).


Taxation—Foreclosure Of In Rem Tax Lien, Robert Lane Oct 1957

Taxation—Foreclosure Of In Rem Tax Lien, Robert Lane

Buffalo Law Review

Town of Somers v. Covey, 2 N.Y.2d 250, 140 N.E.2d 277 (1957).


Taxation—City Use Tax—Not Applicable To Interstate Carrier, Thomas T. Basil Oct 1957

Taxation—City Use Tax—Not Applicable To Interstate Carrier, Thomas T. Basil

Buffalo Law Review

Metropolitan Convoy Corporation v. City of New York, 2 N.Y.2d 384, 161 N.Y.S.2d 31 (1957).


In Rem Tax Foreclosure—Notice, Robert J. Lane Apr 1957

In Rem Tax Foreclosure—Notice, Robert J. Lane

Buffalo Law Review

Covey v. Town of Sommers, 351 U. S. 141 (1956).


Taxation—Validity Of Tax Deeds, Robert Rosinski Jan 1957

Taxation—Validity Of Tax Deeds, Robert Rosinski

Buffalo Law Review

Werking v. Amity Estates Inc., 2 N. Y. 2d 43, 137 N. E. 2d 321 (1956).


Taxation—Assessment Review Proceedings, John Stenger Jan 1957

Taxation—Assessment Review Proceedings, John Stenger

Buffalo Law Review

Cahen v. Boyland, 1 N. Y. 2d 8, 132 N. E. 2d 890 (1956).


Taxation—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray Jan 1957

Taxation—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray

Buffalo Law Review

L. K. Land Corp. v. Gordon, 1 N. Y. 2d 465, 136 N. E. 2d 500 (1956).


Remedies Available To A Disproportionately Assessed Taxpayer In New York State, Albert K. Hill Jan 1956

Remedies Available To A Disproportionately Assessed Taxpayer In New York State, Albert K. Hill

Buffalo Law Review

No abstract provided.


Taxes—New York Sales Tax—Sales For Resale, Thomas Hagmeir Jan 1956

Taxes—New York Sales Tax—Sales For Resale, Thomas Hagmeir

Buffalo Law Review

Colgate-Palmolive-Peet Co. v. Joseph, 308 N. Y. 333, 125 N. E. 2d 857 (1955).


Taxes—Theater Admissions Tax, Dawn Girard Jan 1956

Taxes—Theater Admissions Tax, Dawn Girard

Buffalo Law Review

RKO-Keith-Orpheum Theatres v. City of New York, 308 N. Y. 493, 127 N. E. 2d 284 (1955).