MATTER OF SHMARUK v. STATE TAX COMM'N


79 A.D.2d 832 (1980)

In the Matter of Robert Shmaruk, Petitioner, v. State Tax Commission, Respondent

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

December 31, 1980


During the years 1968, 1969 and 1970, petitioner was a self-employed computer specialist who developed, designed, and implemented electronic data processing systems for various business concerns. Petitioner and his wife, throughout said years, timely filed New York State income tax returns, but did not file unincorporated business tax returns pursuant to article 23 of the Tax Law. Petitioner was thereafter issued a statement of audit...

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