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SHEILS v. TAX COMM.

95 Misc.2d 605 (1978)

James H. Sheils et al., Individually and as Personal Representative of The Estate of George M. Gregory, Petitioners, v. State Tax Commission of the State of New York, Respondent.

Supreme Court, Special Term, Albany County.

August 7, 1978

Attorney(s) appearing for the Case

Jacobs Persinger & Parker for petitioners. Louis J. Lefkowitz, Attorney-General (Wayne L. Benjamin of counsel), for respondent.

JOHN T. CASEY, J.

The petitioners* in this article 78 proceeding seek a judgment setting aside three determinations of the respondent, the State Tax Commission of the State of New York. The issue presented with regard to each of those determinations is whether the respondent acted arbitrarily and capriciously in determining that a resident of New York State may not claim on his personal State income tax return a net operating...

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