MATTER OF KORBA v. NEW YORK STATE TAX COMM'N


84 A.D.2d 655 (1981)

In the Matter of George Korba, Petitioner, v. New York State Tax Commission et al., Respondents

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

October 29, 1981


Petitioner owned and operated Korba's Restaurant in Binghamton, New York. In this proceeding, petitioner challenges respondent's auditing techniques and contends that his records contain all the information necessary to determine the exact tax due without utilization of a "test period"* which results in an estimated tax only. Petitioner asserts that the tax auditor's failure to examine the guest checks is an automatic violation of section 1138...

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