Morris v. New York State Department of Taxation & Finance

Decided October 19, 1993. Stewart Freeborn Hancock Jr. wrote the opinion for the court.

623 N.E.2d 1157 · Cited 862 times

Authorship attributed by a unique court + date + surname match against our roster (CourtListener recorded no author id for this opinion); verify against the official text. How we match.

Official text

Read the full opinion (CourtListener)

We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.

Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

• Guptill Holding Corp. v. State · 33 A.D.2d 362
• Moline Properties, Inc. v. Commissioner · 319 U.S. 436
• Walkovszky v. Carlton · 18 N.Y.2d 414
• Bartle v. Home Owners Cooperative, Inc. · 309 N.Y. 103
• International Aircraft Trading Co. v. Manufacturers Trust Co. · 297 N.Y. 285
• Sunshine Developers, Inc. v. Tax Commission · 132 A.D.2d 752
• Port Chester Electrical Construction Corp. v. Atlas · 40 N.Y.2d 652
• Billy v. Consolidated Machine Tool Corp. · 51 N.Y.2d 152
• Lowendahl v. Baltimore & Ohio Railroad · 247 A.D. 144
• Rapid Transit Subway Construction Co. v. City of New York · 182 N.E. 145
• Establissement Tomis v. Shearson Hayden Stone, Inc. · 459 F. Supp. 1355
• Transamerica Cash Reserve, Inc. v. Dixie Power & Water, Inc. · 789 P.2d 24
• Redman v. Mealey · 270 A.D. 75
• Orda v. State Tax Commission · 25 A.D.2d 332

Cited by

Later opinions in our collection that cite this decision.

• Bravado International Group Merchandising Services, Inc. v. Ninna, Inc. · 655 F. Supp. 2d 177
• Mars Electronics of N.Y., Inc. v. U.S.A. Direct, Inc. · 28 F. Supp. 2d 91
• Federal National Mortgage Ass'n v. Olympia Mortgage Corp. · 724 F. Supp. 2d 308
• Guinan v. A.I. Dupont Hospital for Children · 597 F. Supp. 2d 485
• In Re Parmalat Securities Litigation · 375 F. Supp. 2d 278
• EED HOLDINGS v. Palmer Johnson Acquisition Corp. · 387 F. Supp. 2d 265
• Board of Managers of the 195 Hudson Street Condominium v. Jeffrey M. Brown Associates, Inc. · 652 F. Supp. 2d 463
• JSC Foreign Economic Ass'n Technostroyexport v. International Development & Trade Services · 386 F. Supp. 2d 461
• Mass v. McClenahan · 893 F. Supp. 225
• Al Sayegh Bros. Trading (LLC) v. Doral Trading & Export, Inc. · 219 F. Supp. 2d 285
• Sykes v. Mel Harris and Associates, LLC · 757 F. Supp. 2d 413
• Astroworks, Inc. v. Astroexhibit, Inc. · 257 F. Supp. 2d 609
• Apace Communications, Ltd. v. Burke · 522 F. Supp. 2d 509
• Liberty Mutual Insurance v. Fast Lane Car Service, Inc. · 681 F. Supp. 2d 340
• Motorola Credit Corp. v. Uzan · 739 F. Supp. 2d 636
• Novak v. Scarborough Alliance Corp. · 481 F. Supp. 2d 289
• In Re Digital Music Antitrust Litigation · 812 F. Supp. 2d 390
• In Re Pisculli · 426 B.R. 52
• Campo v. 1st Nationwide Bank · 857 F. Supp. 264
• JSC Foreign Economic Ass'n Technostroyexport v. International Development and Trade Services, Inc. · 306 F. Supp. 2d 482
• Tycoons Worldwide Group (Thailand) Public Co. v. JBL Supply Inc. · 721 F. Supp. 2d 194
• Maltz v. Union Carbide Chemicals & Plastics Co. · 992 F. Supp. 286
• Union Carbide Corp. v. Montell N.V. · 944 F. Supp. 1119
• Johnson v. Levy · 812 F. Supp. 2d 167
• Goya Foods, Inc. v. ULPIANO UNANUE-CASAL · 982 F. Supp. 103

Explore from here

Stewart Freeborn Hancock Jr.’s Judicial Record · N.Y. · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).