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MTR. OF SIMMS v. PROCACCINO

47 A.D.2d 149 (1975)

In the Matter of Frank A. Simms et al., Petitioners, v. Mario A. Procaccino et al., Constituting The State Tax Commission, Respondents

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

March 13, 1975.

Attorney(s) appearing for the Case

Greener & Ostro (Sheldon Ostro and Alexander, Katz & Rosenberg of counsel), for petitioners.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondents.

HERLIHY, P. J., GREENBLOTT, KANE and MAIN, JJ., concur.

SWEENEY, J.

This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission which denied petitioners' claim for redetermination of deficiency or for a refund of personal income tax under article 22 of the Tax Law for the years 1961 through 1966, inclusive.

Petitioners Frank Simms and his wife, Jeanne Simms, residents of Connecticut, filed New York State nonresident...

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