Submission of a controversy upon an agreed statement of facts pursuant to sections 546-548 of the Civil Practice Act; petitioner seeking refund of an assessment paid in 1958 in respect of alleged additional income for the year 1954 representing the difference between the price he paid in that year for stock of his corporate employer, upon exercise of a restricted stock option, and the fair market value at the date of purchase. The State Tax Commission has authorized the refund...
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