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MATTER OF DANON v. DEP'T OF FIN. OF THE CITY OF NEW YORK

105 A.D.2d 676 (1984)

In the Matter of M. Danon et al., Petitioners, v. Department of Finance of the City of New York, Respondent

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

November 29, 1984

On May 8, 1971, in Manhattan, the petitioners began doing business as a medical clinic to perform abortions. In 1977, the respondent audited petitioners concerning their compliance with the City of New York's unincorporated business income tax (UBIT). As a result of that audit, inter alia, petitioners were assessed a tax deficiency for the period May 8, 1971 through December 31, 1972. Subsequently, petitioners timely submitted a petition for redetermination of the...

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