Opinion
December 17, 1970
Judgment of divorce, Supreme Court, New York County, entered March 24, 1970, unanimously modified on the law by striking from the next to the last ordering paragraph the words "state taxes", and otherwise affirmed, without costs and without disbursements. Section 385 Tax of the Tax Law provides that it shall be unlawful for any person to agree or contract directly or indirectly to pay or assume to bear the burden of any tax payable by any taxpayer under the provisions of the Tax Law. Any such contract is null and void and not enforceable or to be given effect by any court. ( Seabrook v. Seabrook, 3 A.D.2d 993; Metcalf v. Metcalf, 274 App. Div. 744; Mahana v. Mahana, 272 App. Div. 1013; Borax v. Borax, 69 N.Y.S.2d 516.) Said section applies to State tax, but not to Federal tax. ( Metcalf v. Metcalf, supra.)
Concur — Capozzoli, J.P., McGivern, McNally and Tilzer, JJ.