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

111 A.D.2d 431 (1985)

In the Matter of Doris Kaskel, Petitioner, v. New York State Tax Commission, Respondent

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

May 2, 1985

Harvey, J.

Petitioner made certain gifts during the quarter ending September 1976 but did not file a gift tax return. She made gifts for the following quarter and filed a New York State resident return, but indicated her address as Miami Beach, Florida. The Department of Taxation and Finance served notices of deficiency for the final two quarters of 1976, computed upon its determination that petitioner was a New York State domiciliary during the entire...

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