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MATTER OF SCHWEDLER v. STATE TAX COMM'N

114 A.D.2d 652 (1985)

In the Matter of Mildred C. Schwedler, Individually and as Executrix of Walter H. Schwedler, Deceased, et al., Petitioners, v. State Tax Commission, Respondent

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

October 24, 1985

Yesawich, Jr., J.

The stipulated facts, as amplified by testimony of petitioner Mildred Schwedler, disclose that decedent established an electrical supply and lighting business in 1937 under the name "Walters Electric-The House of Light" (Walters Electric). Petitioner Schwedler began working for decedent in 1947 and became his business partner in January 1955 and his wife in 1961. Both were knowledgeable regarding...

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