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  5. 43 A.D.2d 263 (1974)
 

MTR. OF GRACE v. STATE TAX COMM.

43 A.D.2d 263 (1974)

In the Matter of Michael P. Grace, Petitioner, v. New York State Tax Commission, Respondent

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

January 3, 1974.

Attorney(s) appearing for the Case

Walter J. Rockler for petitioner.

Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for respondent.

HERLIHY, P. J., MAIN and REYNOLDS, JJ., concur with SWEENEY, J.; STALEY, JR., J., dissents and votes to confirm in an opinion.

SWEENEY, J.

This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment under article 16 of the Tax Law.

In this proceeding there are two issues presented...

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