ROSENBLATT v. TAX COMM


106 Misc.2d 490 (1980)

Richard D. Rosenblatt et al., Petitioners, v. New York State Tax Commission et al., Respondents.

Supreme Court, Special Term, Albany County.

December 8, 1980


Attorney(s) appearing for the Case

Emilio Nunez for petitioners. Robert Abrams, Attorney-General (Lawrence J. Logan of counsel), for respondents.


EDWARD S. CONWAY, J.

This is an article 78 proceeding in which petitioners seek a judgment setting aside a determination of respondent New York State Tax Commission which denied petitioners' petition for a redetermination of a deficiency of personal income tax for the year 1972 under article 22 of the Tax Law.

Petitioner Richard D. Rosenblatt sold 50 shares of common stock of Atwood Richards, Inc. on July 22, 1968. He elected to report the resulting...

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