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MTR MICHAELSEN v. TAX COMMN.

107 A.D.2d 389 (1985)

In the Matter of James A. Michaelsen et al., Appellants, v. New York State Tax Commission, Respondent

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

March 21, 1985

Attorney(s) appearing for the Case

Walker, Walker & Kapiloff, P. C. (Arnold Y. Kapiloff of counsel), for appellants.

Robert Abrams, Attorney-General (Wayne L. Benjamin and William J. Kogan of counsel), for respondent.

MAIN, MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.

KANE, J. P.

The facts of this case are not disputed. In 1968, petitioner James A. Michaelsen,* then a senior executive and corporate officer with Avon Products, Inc., in New York City (Avon), was granted certain stock options by his employer under an employee stock option plan. Pursuant to this qualified stock option plan (see, 26 USC § 422), petitioner purchased 3,000...

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