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Home / Case Digests / Court of Appeals – Burton, et al. v. New York State Department of Taxation and Finance, et al.

Court of Appeals – Burton, et al. v. New York State Department of Taxation and Finance, et al.

New York State Court of Appeals S Corporation Stock Sale Taxation Authority – Constitutional Challenge Burton, et al. v. New York State Department of Taxation and Finance, et al. No. 115 Judge Rivera Background: The plaintiffs are nonresident shareholders in an S corporation. They challenge Article 16, Section 3 of the New York State Constitution that imposes a tax on the ...