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MATTER OF COOPER-SMITH v. BRAGALINI

4 A.D.2d 374 (1957)

In the Matter of Morris Cooper-Smith, Petitioner, v. George M. Bragalini et al., Constituting The State Tax Commission of the State of New York, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 24, 1957.

Attorney(s) appearing for the Case

Alexander A. Mayper and David Lazarus for petitioner.

Louis J. Lefkowitz, Attorney-General (Edward Siegfried and John R. Davison of counsel), for respondents.

BERGAN, J. P., COON and HALPERN, JJ., concur.

GIBSON, J.

This proceeding is brought to review a determination of the State Tax Commission denying petitioner's application for revision or refund of personal income taxes and unincorporated business taxes imposed pursuant to articles 16 and 16-A of the Tax Law.

Petitioner filed returns of personal income for the years 1934, 1935 and 1936. On March 25, 1938, additional...

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