PETERS v. STATE TAX COMM'N


18 A.D.2d 886 (1963)

Charles R. Peters, Respondent, v. State Tax Commission, Appellant

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

February 5, 1963


Order, entered on April 4, 1960, unanimously reversed on the law, without costs, and motion to dismiss complaint granted, without leave to replead, and without costs.

The unincorporated business tax assessments, which are attacked, were the subject of a formal hearing held by the State Tax Commission with due appearance and participation therein by the plaintiff. Thereupon, there was a determination by the commission of facts duly establishing the liability of the...

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