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MTR. OF ALAIMO v. STATE TAX COMM.

69 Misc.2d 484 (1972)

In the Matter of Joseph W. Alaimo et al., Petitioners, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

March 28, 1972

Attorney(s) appearing for the Case

Alaimo & Burgess for petitioners. Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Lawrence L. Doolittle of counsel), for respondent.

A. FRANKLIN MAHONEY, J.

In this proceeding authorized by section 690 of the Tax Law of the State of New York (inaccurately labeled an article 78 review1) petitioner seeks a review of the determination of the State Tax Commission that there was a deficiency due from him for personal income taxes for 1962 based on a holding that section 1301 of the Federal Internal Revenue Code which...

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