New York Court of Appeals March 29, 2005 (Huckaby v. New York State Division of Tax Appeals)

combined-opinion

4 N.Y.3d 427 (2005) 829 N.E.2d 276 796 N.Y.S.2d 312 In the Matter of THOMAS L. HUCKABY, Appellant, v. NEW YORK STATE DIVISION OF TAX APPEALS, TAX APPEALS TRIBUNAL, et al., Respondents. Court of Appeals of the State of New York. Argued January 5, 2005. Decided March 29, 2005. *428 McDermott Will & Emery LLP, New York City (Peter L. Faber, Margaret C. Wilson and Richard A.