| 21-1245 |
O'Donnell & Sons, Inc. v. New York State Department of Taxation and Finance, et al. |
New York |
2022-03-15 |
Denied |
exemption federal-credit-union federal-credit-union-act federal-preemption mortgage-recording mortgage-recording-tax preemption state-tax statutory-interpretation taxation |
Whether the Federal Credit Union Act prohibits the imposition of a state tax on the recording of federal credit union mortgages |
| 18-1569 |
Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause double-taxation intangible-income interstate-taxation state-taxation tax-credits tax-jurisdiction tax-residency wynne-precedent |
Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the… |
| 18-1570 |
Samuel Edelman, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
double-taxation due-process residency state-taxation tax-credits ' domicile' comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause intangible-income interstate-taxation state-taxation tax-credits wynne-precedent |
The issue being raised is whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain indivi… |