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FISHEL v. STATE TAX COMM.

48 A.D.2d 381 (1975)

In the Matter of Jean R. Fishel et al., as Executors of Milton A. Fishel, Deceased, Petitioners, v. State Tax Commission, Respondent

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

July 2, 1975

Attorney(s) appearing for the Case

Sanford D. Levy for petitioners.

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

LARKIN and REYNOLDS, JJ., concur with HERLIHY, P.J.; SWEENEY and KANE, JJ., dissent and vote to confirm in an opinion by KANE, J.

HERLIHY, P. J.

This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission which denied the petitioners' claim for refund of unincorporated business tax paid for the year 1970, as well as their petition for redetermination of a notice of deficiency for unincorporated business taxes for the years 1970 and 1971, and which directed the Income Tax Bureau to issue a notice of deficiency against the petitioners for...

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