This is an article 78 proceeding in which petitioners seek a judgment annulling the decision of the State Tax Commission of July 17, 1981 for a revision of income taxes of DeWitt and Lila Wallace for the years 1971, 1972 and 1973.
The taxpayers, Lila Wallace and DeWitt Wallace (now deceased), filed Federal and New York State income tax returns for the years 1971, 1972 and 1973, claiming taxes due as follows: 1971 —...
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