GOLDNER v. TAX COMM.


60 A.D.2d 103 (1977)

In the Matter of David A. Goldner, Petitioner, v. State Tax Commission, Respondent

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

December 15, 1977


Attorney(s) appearing for the Case

David Vanderpool for petitioner.

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

GREENBLOTT, J. P., MAHONEY and MIKOLL, JJ., concur with KANE, J.; HERLIHY, J., concurs in part and dissents in part in an opinion.


KANE, J.

Respondent's assessment sought to recover additional personal income taxes from the petitioner for the year 1956. It was claimed that petitioner had understated his income and that certain deductions claimed by him for that year should not be allowed. His request for a revision of this assessment was denied and he thereafter demanded a hearing on the matter which was ultimately conducted in 1971. Respondent...

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