Search for: "Mahoney-Buntzman v Buntzman" Results 1 - 19 of 19
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1 Jun 2014, 9:01 pm by Neil Cahn
The principal authority on which movants relied was the decision of the New York Court of Appeals in Mahoney-Buntzman v. [read post]
15 Apr 2019, 3:54 am by Franklin C. McRoberts
In Mahoney-Buntzman v Buntzman, 12 NY3d 415 [2009], New York State’s highest court wrote a seemingly hard-and-fast rule: “A party to litigation may not take a position contrary to a position taken in an income tax return. [read post]
11 Oct 2021, 4:54 am by Franklin C. McRoberts
The Second Strand – Mahoney-Buntzman and its Progeny The second, competing strand of case law has its genesis in a Court of Appeals case called Mahoney-Buntzman v Buntzman, 12 NY3d 415 [2009], in which a husband received certain income from a business, which he characterized on his joint personal income tax return as ordinary income, but argued in the litigation was really a sale of stock constituting separate property, not marital… [read post]
20 Mar 2014, 10:39 am by Neil Cahn
The court modified the Referee’s recommendations concluding that he did not properly identify the marital property subject to distribution and misapplied the precedent set forth in Mahoney-Buntzman v. [read post]
12 Mar 2019, 4:00 am by Andrew Lavoott Bluestone
These principles apply with equal force where the earlier position successfully was taken before an administrative agency (see American Mfrs., 704 F Supp [*8]2d at 193 [collecting authorities]; see also Mahoney-Buntzman v Buntzman, 12 NY3d 415, 422 [2009]). [read post]
23 Feb 2015, 3:19 am by Peter Mahler
Although Man Choi Chiu contends that the LLC’s records were incorrect, he cannot subsequently take a position contrary to that taken in the income tax returns which he admitted that he signed (see Mahoney-Buntzman v Buntzman, 12 NY3d 415, 422; Livathinos v Vaughan, 121 AD3d 485; Winship v Winship, 115 AD3d 1328; Czernicki v Lawniczak, 74 AD3d 1121, 1125; Peterson v Neville, 58 AD3d 489). [read post]
17 May 2021, 4:38 am by Franklin C. McRoberts
Tax estoppel derives from the notion that courts “cannot, as a matter of policy, permit parties to assert positions in legal proceedings that are contrary to declarations made under the penalty of perjury on income tax returns” (Mahoney-Buntzman v Buntzman, 12 NY3d 415 [2009]). [read post]
27 Nov 2021, 6:26 am by Joel R. Brandes
In Giraldo v Fernandez, --- N.Y.S.3d ----, 2021 WL 5226159, 2021 N.Y. [read post]
19 Nov 2018, 3:46 am by Peter Mahler
 Rosin v Schnitzler, 2018 NY Slip Op 32320(U) [Sup Ct Kings County Sept. 4, 2018]. [read post]