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MATTER OF HENNEKENS v. STATE TAX COMM'N OF THE STATE OF NEW YORK

114 A.D.2d 599 (1985)

In the Matter of Guido Hennekens et al., Petitioners, v. State Tax Commission of the State of New York, Respondent

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

October 17, 1985

Weiss, J.

Following a field audit, the Audit Division of the Department of Taxation and Finance determined that petitioners had understated their income on their personal income and unincorporated business tax returns for the years 1971, 1972 and 1973 and assessed deficiencies exclusive of penalties and interest, of approximately $15,730.1 It appears that in an audit of the gasoline service station and auto repair business...

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