MTR. OF GRAHAM v. TAX COMM.


48 A.D.2d 444 (1975)

In the Matter of John Graham et al., Petitioners, v. State Tax Commission, Respondent

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

June 26, 1975


Attorney(s) appearing for the Case

Nixon, Hargrave, Devans & Doyle (Sterling L. Weaver of counsel), for petitioners.

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

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


REYNOLDS, J.

This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission made after a hearing that a refund claim for the year 1961 should be denied and that deficiencies exist for the years 1965 and 1966.

The instant proceeding results from a determination by the respondent denying the petitioners a net operating loss carry-back or carry-over for the years 1961, 1965 and 1966. The respondent's denial...

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